9911796707
TMI Blog1952 (6) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 which it is pre- pared may be kopra, it is prepared after a highly complicated pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acter 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 description of the eleven items that precede "vegetable oils" in the old uname ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 well-to-do sections of the public. Support is lent to this view when we examin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended 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 definition is as follows: " 'Vegetable Oil Product' means any vegetable oil sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 respect of assess- ment for the period 11th April, 1949, and 8th December, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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