https://www.taxtmi.com/caselaws?id=160706 Solvent extracted oil sold to vanaspati manufacturing or refining units is analysed by reference to its nature, use and the control orders governing its sale. The commentary states that the oil remains commercially and legally identifiable as edible oil, because edible oil includes both refined and non-refined forms and further refining does not change its essential character. It also notes that the oil extracted from oil cake retains the identity of the original oil, with processing removing impurities rather than creating a new commodity. On that basis, the relevant tax entry is said to cover solvent extracted oil as non-refined edible oil rather than as non-edible oil. en-us Mon, 02 Aug 1999 00:00:00 +0530 Mon, 23 Dec 2013 13:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160706 Solvent extracted oil sold to vanaspati manufacturing or refining units is analysed by reference to its nature, use and the control orders governing its sale. The commentary states that the oil remains commercially and legally identifiable as edible oil, because edible oil includes both refined and non-refined forms and further refining does not change its essential character. It also notes that the oil extracted from oil cake retains the identity of the original oil, with processing removing impurities rather than creating a new commodity. On that basis, the relevant tax entry is said to cover solvent extracted oil as non-refined edible oil rather than as non-edible oil. Case-Laws VAT and Sales Tax Mon, 02 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160706