https://www.taxtmi.com/caselaws?id=244541 A cooking medium made from milk fats and other natural fats was classified on the basis of its true nature and common trade understanding, not the assessee's description. Applying the ordinary and popular meaning of the schedule entries, it answered the description of edible oil and also fell within the broader expression vegetable oil because it was prepared from vegetable-origin ingredients. Where a commodity fits two entries, the more specific entry prevails over the general one, so classification was held to follow the specific vegetable oil entry rather than edible oil. en-us Thu, 16 Jan 2014 00:00:00 +0530 Sat, 25 Jul 2015 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244541 A cooking medium made from milk fats and other natural fats was classified on the basis of its true nature and common trade understanding, not the assessee's description. Applying the ordinary and popular meaning of the schedule entries, it answered the description of edible oil and also fell within the broader expression vegetable oil because it was prepared from vegetable-origin ingredients. Where a commodity fits two entries, the more specific entry prevails over the general one, so classification was held to follow the specific vegetable oil entry rather than edible oil. Case-Laws VAT and Sales Tax Thu, 16 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244541