https://www.taxtmi.com/caselaws?id=161203 A transfer application and adjournment request made the best judgment assessments vulnerable because the assessing officer proceeded despite knowing the matter was pending transfer; the Tribunal held the assessments and reopening refusals could not stand on that procedural basis. On the exemption question, vanaspati or hydrogenated vegetable oil manufactured from oil-seeds was treated as "edible oil" under the notifications, because hydrogenated vegetable oil retained the essential character of oil and the governing definitions included it. The petitioner therefore satisfied the exemption conditions, and the related tax, interest, and penalty levies were unsustainable. en-us Mon, 24 Nov 1997 00:00:00 +0530 Thu, 09 Jan 2014 17:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161203 A transfer application and adjournment request made the best judgment assessments vulnerable because the assessing officer proceeded despite knowing the matter was pending transfer; the Tribunal held the assessments and reopening refusals could not stand on that procedural basis. On the exemption question, vanaspati or hydrogenated vegetable oil manufactured from oil-seeds was treated as "edible oil" under the notifications, because hydrogenated vegetable oil retained the essential character of oil and the governing definitions included it. The petitioner therefore satisfied the exemption conditions, and the related tax, interest, and penalty levies were unsustainable. Case-Laws VAT and Sales Tax Mon, 24 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161203