https://www.taxtmi.com/caselaws?id=160316 Where a taxing statute does not define "edible oil," the commodity must be understood in its ordinary and commercial sense. Maize (corn) oil sold in crude form was treated as edible oil because the applicable storage control order covered oil used directly or after processing for human consumption, the Central Government notification recognised maize oil for use in vegetable oil manufacture, and the buyers' specifications showed that such use was intended. Food adulteration standards were not decisive because they served a different regulatory purpose. The oil therefore qualified for the concessional sales tax rate applicable to edible oil. en-us Tue, 25 Feb 1997 00:00:00 +0530 Mon, 16 Dec 2013 11:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160316 Where a taxing statute does not define "edible oil," the commodity must be understood in its ordinary and commercial sense. Maize (corn) oil sold in crude form was treated as edible oil because the applicable storage control order covered oil used directly or after processing for human consumption, the Central Government notification recognised maize oil for use in vegetable oil manufacture, and the buyers' specifications showed that such use was intended. Food adulteration standards were not decisive because they served a different regulatory purpose. The oil therefore qualified for the concessional sales tax rate applicable to edible oil. Case-Laws VAT and Sales Tax Tue, 25 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160316