https://www.taxtmi.com/caselaws?id=472348 Refined coconut oil qualifies as agricultural produce under the Bihar Agricultural Produce Markets Act, 1960, both before and after the 1982 amendment. The amended definition encompasses processed, unprocessed and manufactured products derived from agriculture, horticulture or plantation, and generally does not require scheduled inclusion; that requirement is limited to livestock and poultry. Under the earlier definition, coconut appeared in the Schedule, falls within the ordinary meaning of vegetable, and oil extracted from it is vegetable oil and a processed coconut derivative. Undefined expressions may be interpreted using dictionaries and encyclopaedias. en-us Sat, 30 Nov 1985 00:00:00 +0530 Thu, 08 Oct 2026 15:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472348 Refined coconut oil qualifies as agricultural produce under the Bihar Agricultural Produce Markets Act, 1960, both before and after the 1982 amendment. The amended definition encompasses processed, unprocessed and manufactured products derived from agriculture, horticulture or plantation, and generally does not require scheduled inclusion; that requirement is limited to livestock and poultry. Under the earlier definition, coconut appeared in the Schedule, falls within the ordinary meaning of vegetable, and oil extracted from it is vegetable oil and a processed coconut derivative. Undefined expressions may be interpreted using dictionaries and encyclopaedias. Case-Laws Indian Laws Sat, 30 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472348