2006 (9) TMI 504

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.... case filed by the State is whether the Tribunal is justified in granting concessional rate of tax on BISBRI brand bakery margarine sold by the petitioner at four per cent treating it as edible oil under item 17A of the Second Schedule of Notification SRO No. 1728 of 1993 for the assessment year 1997-98. Margarine is one of the items falling under entry 90 of the First Schedule to the Kerala Gener....

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....centage) Reduced rate of tax (percentage) 17A Edible oil 8 4 However, when concessional rate is granted under notification above referred, the concession is limited to edible oil. Obviously item 90 of the First Schedule covers inedible oils also and since item 17A of the notification refers to only edible oils, it does not cover all items covered by entry 90. It is to be noted....

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....erial for bakery/confectionery industry which is printed conspicuously in the leaflet produced. Therefore, BISBRI brand bakery margarine sold by the petitioner cannot be used for all the purposes for which edible oil including hydrogenated oil and vanaspathi are used. Probably edible oils or vanaspathi could also be used in bakery industry. However, the same does not mean that a product exclusivel....

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....nery industry and the manufacturer has specifically prohibited use of the item for any other purpose. The edible oil, on the other hand, whether in hydrogenated form or not, is used for all cooking purposes. Even though hydrogenated oil or refined oil also can be used in the bakery or confectionery industry, the reverse is not true. In other words, margarine exclusively made for use in bakeries or....