https://www.taxtmi.com/caselaws?id=472224 Classification of coconut oil under Bihar VAT turns on schedule wording, ordinary commercial parlance and the actual manner of sale, rather than HSN classifications used under customs or excise law. Coconut oil invoiced and sold as hair oil is treated as a toiletry, not edible oil; its express exclusion from the edible-oil entry reinforces that treatment. As coconut is not ordinarily understood as a vegetable, oil derived from it does not fall within the vegetable-oil entry. Coconut oil sold as hair oil is therefore taxable at the applicable toiletry rate. en-us Wed, 06 Dec 2023 00:00:00 +0530 Mon, 05 Oct 2026 13:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472224 Classification of coconut oil under Bihar VAT turns on schedule wording, ordinary commercial parlance and the actual manner of sale, rather than HSN classifications used under customs or excise law. Coconut oil invoiced and sold as hair oil is treated as a toiletry, not edible oil; its express exclusion from the edible-oil entry reinforces that treatment. As coconut is not ordinarily understood as a vegetable, oil derived from it does not fall within the vegetable-oil entry. Coconut oil sold as hair oil is therefore taxable at the applicable toiletry rate. Case-Laws VAT / Sales Tax Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472224