https://www.taxtmi.com/caselaws?id=161698 For concessional tax treatment, "edible oil" was construed by reference to the condition of the goods at the time of sale. Solvent extracted oil labelled "not for direct human consumption" was held not to qualify, because its possible fitness after further refining did not alter its non-edible character on the sale date; the concessional rate was therefore unavailable. On reassessment, the notice was found to be within the competent officer's authority, and no prejudice was shown from the assessee's non-participation because the matter was also examined on merits. The reassessment proceedings were upheld and the ex parte order was not vitiated. en-us Fri, 09 Aug 2002 00:00:00 +0530 Tue, 04 Feb 2014 15:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161698 For concessional tax treatment, "edible oil" was construed by reference to the condition of the goods at the time of sale. Solvent extracted oil labelled "not for direct human consumption" was held not to qualify, because its possible fitness after further refining did not alter its non-edible character on the sale date; the concessional rate was therefore unavailable. On reassessment, the notice was found to be within the competent officer's authority, and no prejudice was shown from the assessee's non-participation because the matter was also examined on merits. The reassessment proceedings were upheld and the ex parte order was not vitiated. Case-Laws VAT and Sales Tax Fri, 09 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161698