1980 (12) TMI 172

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..... ard of Revenue has referred the following question of law for the opinion of this Court: "Whether, in the facts and circumstances of the case; entry No. 7 of Part III of Schedule II appended to the Act covers cotton seed oil?" 2.. The facts giving rise to this reference as set out in the statement of the case are as follows: The assessee deals in foodgrain and oil-seeds and was assessed to t .....

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..... learned counsel for the department contended that the Board of Revenue has not given a finding that cotton seed oil is an edible oil. According to him the oil must be both vegetable and edible, and then only it is taxable under entry No. 7 of Part III of Schedule II appended to the Act. He therefore contended that without giving a finding that cotton seed oil was edible oil the Board of Revenue ha .....

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..... table oil was taxable under entry No. 7 of Part III of Schedule II appended to the Act and our answer to the question referred to us is in the affirmative and against the department. 5.. The reference is answered accordingly. In the circumstances the parties shall bear their own costs of this reference. Reference answered in the affirmative. - - TaxTMI - TMITax - CST, VAT & Sales Ta .....

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