https://www.taxtmi.com/caselaws?id=163456 Refined rapeseed oil and refined mustard oil were treated as falling within the notification for rapeseed oil and mustard oil because refining removes impurities without altering the essential identity of the commodity. Applying the principle that a processed oil remains the same commercial commodity when its basic character is unchanged, the notification was read as covering refined forms as well. The result was that refined rapeseed oil and refined mustard oil qualified for the concessional rate of tax at one per cent. en-us Tue, 09 Nov 2004 00:00:00 +0530 Wed, 02 Apr 2014 18:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163456 Refined rapeseed oil and refined mustard oil were treated as falling within the notification for rapeseed oil and mustard oil because refining removes impurities without altering the essential identity of the commodity. Applying the principle that a processed oil remains the same commercial commodity when its basic character is unchanged, the notification was read as covering refined forms as well. The result was that refined rapeseed oil and refined mustard oil qualified for the concessional rate of tax at one per cent. Case-Laws VAT and Sales Tax Tue, 09 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163456