https://www.taxtmi.com/caselaws?id=164647 Coconut oil was treated as excluded from the concessional entry for edible or vegetable oil under the Orissa Value Added Tax Act, because the amended Schedule B expressly described edible oil as "other than coconut oil." The court accepted that coconut oil was not generally understood as cooking oil in the local market and could not be brought back into the concessional category through broader references to vegetable oil or vanaspati. A 31 May 2007 notification excluding coconut oil from "vegetable oil" was regarded as clarificatory and consistent with the statutory scheme, so the higher tax rate continued to apply. en-us Mon, 10 Aug 2009 00:00:00 +0530 Mon, 03 Nov 2014 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164647 Coconut oil was treated as excluded from the concessional entry for edible or vegetable oil under the Orissa Value Added Tax Act, because the amended Schedule B expressly described edible oil as "other than coconut oil." The court accepted that coconut oil was not generally understood as cooking oil in the local market and could not be brought back into the concessional category through broader references to vegetable oil or vanaspati. A 31 May 2007 notification excluding coconut oil from "vegetable oil" was regarded as clarificatory and consistent with the statutory scheme, so the higher tax rate continued to apply. Case-Laws VAT and Sales Tax Mon, 10 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164647