https://www.taxtmi.com/caselaws?id=162588 Bakery margarine restricted by the manufacturer for use only in bakery and confectionery was held not to fall within the concessional category of "edible oil" under item 17A of SRO No. 1728 of 1993. Entry 90 of the First Schedule to the Kerala General Sales Tax Act, 1963, expressly covered oils, including margarine, and applied at the first sale point. Because the commodity was not shown to be suitable for the ordinary uses of edible oil and was materially different from edible oil, hydrogenated oil or vanaspati, it could not claim the concession. The ruling reiterates that exemption and concessional notifications must be strictly construed and confined to the class described. en-us Fri, 22 Sep 2006 00:00:00 +0530 Mon, 10 Mar 2014 16:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162588 Bakery margarine restricted by the manufacturer for use only in bakery and confectionery was held not to fall within the concessional category of "edible oil" under item 17A of SRO No. 1728 of 1993. Entry 90 of the First Schedule to the Kerala General Sales Tax Act, 1963, expressly covered oils, including margarine, and applied at the first sale point. Because the commodity was not shown to be suitable for the ordinary uses of edible oil and was materially different from edible oil, hydrogenated oil or vanaspati, it could not claim the concession. The ruling reiterates that exemption and concessional notifications must be strictly construed and confined to the class described. Case-Laws VAT and Sales Tax Fri, 22 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162588