https://www.taxtmi.com/caselaws?id=331250 Crude degummed soyabean oil was held to fall within the edible oil entry because processing did not change its essential character. The Court applied the principle that oil remains oil so long as it retains its essential properties, and accepted that any oil capable of human consumption can qualify as edible oil. On that basis, the product was classified under entry 185(ii) of Schedule II Part A of the Gujarat Sales Tax Act, 1969, and not under entry 185(i), with the result in favour of the assessee. en-us Wed, 03 Aug 2016 00:00:00 +0530 Wed, 17 Aug 2016 12:53:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331250 Crude degummed soyabean oil was held to fall within the edible oil entry because processing did not change its essential character. The Court applied the principle that oil remains oil so long as it retains its essential properties, and accepted that any oil capable of human consumption can qualify as edible oil. On that basis, the product was classified under entry 185(ii) of Schedule II Part A of the Gujarat Sales Tax Act, 1969, and not under entry 185(i), with the result in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 03 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331250