https://www.taxtmi.com/caselaws?id=159836 Anti-evasion proceedings are not proper where the controversy is confined to classification and interpretation of competing tax entries, absent any showing of deliberate evasion. Refined, unperfumed coconut oil was treated according to its true character as refined coconut oil, and small packing did not alter that character. The commodity was held taxable as edible oil at 4 per cent rather than as hair oil at 12 per cent. Where ambiguity remained in fiscal classification, the construction favourable to the assessee was preferred, and the impugned notices could not stand. en-us Wed, 30 Dec 1998 00:00:00 +0530 Mon, 02 Dec 2013 17:23:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159836 Anti-evasion proceedings are not proper where the controversy is confined to classification and interpretation of competing tax entries, absent any showing of deliberate evasion. Refined, unperfumed coconut oil was treated according to its true character as refined coconut oil, and small packing did not alter that character. The commodity was held taxable as edible oil at 4 per cent rather than as hair oil at 12 per cent. Where ambiguity remained in fiscal classification, the construction favourable to the assessee was preferred, and the impugned notices could not stand. Case-Laws VAT and Sales Tax Wed, 30 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159836