https://www.taxtmi.com/caselaws?id=160091 Refined mustard oil and refined sunflower oil were held to retain their essential identity and therefore remained covered by entry 31(a) of Notification No. ST-3366, rather than falling under the residuary entry 31(b) for oils not otherwise specified. The court reasoned that refining changed the quality of the oil but did not necessarily destroy its character as mustard oil or sunflower oil, and later separate treatment of refined oil confirmed that distinct classification required express legislative provision. It further held that rectification under section 22 of the U.P. Trade Tax Act was unavailable because the classification dispute involved a debatable question of interpretation, not a mistake apparent on the face of the record. en-us Fri, 03 Mar 2000 00:00:00 +0530 Mon, 09 Dec 2013 16:24:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160091 Refined mustard oil and refined sunflower oil were held to retain their essential identity and therefore remained covered by entry 31(a) of Notification No. ST-3366, rather than falling under the residuary entry 31(b) for oils not otherwise specified. The court reasoned that refining changed the quality of the oil but did not necessarily destroy its character as mustard oil or sunflower oil, and later separate treatment of refined oil confirmed that distinct classification required express legislative provision. It further held that rectification under section 22 of the U.P. Trade Tax Act was unavailable because the classification dispute involved a debatable question of interpretation, not a mistake apparent on the face of the record. Case-Laws VAT and Sales Tax Fri, 03 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160091