https://www.taxtmi.com/caselaws?id=163313 Coconut oil was treated differently for West Bengal VAT classification because the commodity had to be understood in its local and popular sense. On the material before the Tribunal, it was not regarded in West Bengal as an ordinary edible oil and did not fall within entry 26 of Schedule C. For the period before Notification No. 172 FT dated 1 February 2006, coconut oil was nevertheless treated as vegetable oil under entry 88, because vegetable oil was construed broadly as oil derived from plant sources. The later exclusion of coconut oil from entry 88 was upheld as rational and non-discriminatory. en-us Tue, 15 May 2007 00:00:00 +0530 Mon, 31 Mar 2014 12:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163313 Coconut oil was treated differently for West Bengal VAT classification because the commodity had to be understood in its local and popular sense. On the material before the Tribunal, it was not regarded in West Bengal as an ordinary edible oil and did not fall within entry 26 of Schedule C. For the period before Notification No. 172 FT dated 1 February 2006, coconut oil was nevertheless treated as vegetable oil under entry 88, because vegetable oil was construed broadly as oil derived from plant sources. The later exclusion of coconut oil from entry 88 was upheld as rational and non-discriminatory. Case-Laws VAT and Sales Tax Tue, 15 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163313