1952 (6) TMI 20

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..... led containers-is a vegetable oil for the purpose item 12 of the old unamended Schedule 11 to the Act, namely, "Serial No. Description of goods. Conditions and exceptions subject to which exemption has been allowed. (1) (2) (3) 12 Vegetable oils. When sold for human consumption." The Commissioner held that it was not for the following reasons:- ".....It seems to me that although the base from whic .....

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..... cted to "a highly complicated process of refinement" does not affect the character which it derives from its origin. 2. On a strict interpretation of the words employed, the case, in my view, is in favour of the applicant. At the same time, there is room for doubt whether it was the intention of the Legislature to exempt an article like cocogem from sales tax. This doubt arises partly from the de .....

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..... was included as item 2 in Part 11 of Schedule 1, which meant that it became liable to sales tax at three pies in the rupee of the taxable turnover. The amendment made 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 we .....

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..... not to be exempted from tax. 3.. The learned counsel for the applicant contended that Cocogem was not a hydrogenated oil. In support, he has produced a copy of a memorandum from the Vegetable Oil Products Controller for India, dated 6th February, 1946, in which that officer says that Cocogem is not a "Vegetable Oil Product" as defined in the Vegetable Oil Pro- ducts Control Order, 1945. That defin .....

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..... e Legislature. But, as this particular legal provision has been worded at present, the case must be decided in favour of the applicant, which I do accordingly. The application for revision is, therefore, allowed and the assessment made in respect of sales of Cocogem is cancelled. I must note that this case relates to the first "quarter"-1st June, 1947, to 30th September, 1947. The position in resp .....

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