TaxTMI 
TaxTMI 
2014 (2) TMI 1135
X X X X Extracts X X X X
X X X X Extracts X X X X
.... as "assessee") would be covered by entry "Edible oils & oilcake" at serial no.687 or "Vegetable oil" at serial no.2331 in the Schedule of Rates under Value Added Tax Act, 2008. 4. The first appellate authority, though has held that commodity produced by assessee is covered by term "Edible oil and edible vegetable ghee" hence taxable accordingly but it has been reversed by Tribunal on very strange and surprising reasons, which are irrelevant to the question up for consideration before it or otherwise were of no consequence at all. The Tribunal has observed that assessee claims to be manufacturing different exclusive item using different ingredients natural and otherwise. However, it does not mean that assessee was manufacturing something, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s every oil which is vegetable in its nature, meaning thereby is prepared using vegetable ingredients, since rate of tax for both the entries is 5% and 4% respectively. If commodity in question is covered by any of the aforesaid items, it has to be taxed accordingly and not to be taxed by treating as a classified item for which rate of tax is 13.5%. 7. In the present case, whether commodity in question is an "edible oil" or not since the term "oil" is a wide term and in its wider sense, shall include even a "Vegetable oil" but since term "Vegetable oil" has been mentioned in different entries, well established proposition of law that special shall prevail over general. Even if a commodity is a "edible oil" but if it is also a "vegetable oi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t thus held that "Parachute coconut oil" sold in small packets is a "hair oil" and taxable accordingly. Therefore, it is only when a commodity qualifies for more that one entries, other considerations would be attracted but if it is attracted by only one entry giving its natural meaning, no further inquiry is necessary. 11. The term "edible" itself came to be considered in Ram Kumar Vs. State of Panjab, 2000 (117) STC 362 and Panjab and Haryana High Court held that edible oil means any oil used, directly or after processing, for human consumption and includes hydrogenated vegetable oil. 12. Looking to the meaning of term "edible" and "edible oil", I have no hesitation in holding that commodity in question, which admittedly was a cooking m....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l Board, (2000) 9 SCC 68. The "vegetable" being a word of every day use, it has been said by Court in Motipur Zamindary Co. (P) Ltd. Vs. The State of Bihar, AIR 1962 SC 660 that it must be construed in its popular sense, that is to say, the meaning with which the people are conversant with the subject matter with which the statute is dealing would be attached to. In the context of betel leaves and sugarcane, which came to be considered by Court construing the meaning of word "in popular sense", it was held that the same are not vegetables. 15. In CCE Vs. Krishna Carbon Paper Co. (1988) Suppl. 12 (3) SCR 12 the Court said that consumers understanding of the expressions used in legislation relating to them is also an input in judicial constr....