1980 (12) TMI 172 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh ruled that cotton seed oil is taxable at 2 per cent under entry No. 7 of Part III of Schedule II of the M.P. General Sales Tax Act. The Court held that it is not necessary for the oil to be both vegetable and edible to fall under the said entry. The reference was answered in the affirmative, with parties bearing their own costs.