1952 (6) TMI 20

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....for the following reasons:- ".....It seems to me that although the base from which it is pre- pared may be kopra, it is prepared after a highly complicated process of refinement during which it loses its character as vegetable oil." The Commissioner's order was passed on 31st May, 1949, where- after apparently the applicant referred the question to the Chief Chemical Analyser to the Bombay Government. A copy of the latter's letter dated 24th June, 1949, has been filed in which the following occurs:- ".....the sample gives the same figures of analysis as ordinary cocoanut oil and it has not lost its character as a vegetable oil." Even otherwise, I should have no difficulty in holding that cocogem is a vegetable oil in the sense that it is pu....

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....on 11th April, 1949, suggests that from the beginning the inten- tion was to exclude hydrogenated oil from the scope of tax exemption and to confine it to the ordinary or unprocessed vegetable oils consum- ed generally by the less well-to-do sections of the public. Support is lent to this view when we examine the first eleven items of the old unamended Schedule 11-in particular the entries made against items 1 and 6 in column 3. These two are reproduced below:- "Serial No. Description of goods. Conditions and exceptions subject to which exemption has been allowed. (1) (2) (3) 1. Grains, cereals and pulses Except when sold in sealed containers. 6. Vegetables Except when sold in sealed containers.   The first twelve items are all arti....