1992 (2) TMI 359 - HC - VAT and Sales Tax

Summary

The petitioner challenged a clarification by the Commissioner of Commercial Taxes stating that groundnut oil brought into a local area for refining is taxable under entry 16B. The High Court held that the refining process does not change the nature of the oil, and therefore, it is not taxable. The clarification was quashed, allowing the petitioner to file objections to the assessment notice. The petition was allowed, and the rule was made absolute.