TaxTMI 
TaxTMI 
TaxTMI 
1998 (2) TMI 275
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.... the Andhra Pradesh High Court dated April 21, 1988 is whether Rice Bran Oil is `Vegetable oil' for the purpose of the Vegetable Oil Cess Act, 1983 (hereinafter referred to as the `Cess Act'). The expression `Vegetable Oil' is not defined in the Cess Act and we have to go to the definition of the said expression in Section 3(h) of the National Oil Seeds and Vegetable Oil Development Board (hereina....
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....cision of the Bombay High Court (Nagpur Bench) in Bhasir Oil Mills & Ors. v. Union of India and Ors. - 1990 (47) E.L.T. 305 wherein a contrary view has been taken. It has not been shown that any appeal has been filed against the said decisions. 3. The Allahabad High Court has pointed out that rice bran is the upper brownish part of the rice which is taken out in powder form when rice obtaine....
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....ing into consideration the said objects the learned Judges have taken the view that rice bran oil was not intended to be covered by the expression of `Vegetable Oil' as defined in Section 3(h) of the Development Board Act. 5. It has been pointed out by Shri Nageswara Rao that the Cess Act was repealed in the year 1987. 6. Having regard to the object underlying the enactment of the Cess....