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TMI Blog2009 (8) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... t 12.5 per cent under Part Ill of the Schedule B. Appeal dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... was interrelated and the petitions were filed by the self-same petitioner, on the consent of the learned counsel appearing for the parties, both the writ petitions are taken up together for disposal. Mr. Pati, learned counsel for the petitioner, states that "coconut oil" is sold by the petitioner for use as a medium of cooking and therefore, the same ought to have been accepted as edible oil or vegetable oil and no justification exists for any differential treatment of "coconut oil" and levy of tax at higher rate, i.e., 12.5 per cent instead of four per cent as is leviable for edible oil or vegetable oil. Thus it is contended that the same has resulted in unfair discrimination against the petitioner. Mr. Kar, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly used as "hair oil" and the Legislature had the necessary discretion in classifying goods for levy of tax at different rates. The Tribunal further came to hold that in the absence of any specific definition of any particular item reliance was required to be placed on as to how the products were understood and treated in the local market and therefore, rejected the plea of the petitioner that "coconut oil" should be taxed as "edible oil". The learned counsel for the Revenue further states that the honourable Orissa High Court in the case of Una Subba Rao v. State of Orissa reported in [1986] 61 STC 49 came to hold that the Legislature was competent to pick and choose articles for taxation. So long as the comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the OVAT Act, 2004 contains the list of goods taxable at four per cent and Part Ill of the same Schedule contains declaration that all other goods except those specified in Schedule C shall be liable for taxation at 12.5 per cent. In the OVAT Act, 2004 entry 27 had provided for edible oils, oil cake and de-oiled cake. This entry underwent an amendment by the Orissa Value Added Tax (Amendment) Act, 2005 (Orissa Act 11 of 2005 notified in the official gazette on September 9, 2005) and by virtue of said amendment the item of edible oil is thereafter mentioned at serial No. 47 of Part II of Schedule B which provided for "edible oil other than coconut oil". Vide the said amendment serial No. 124 vanaspati (hydrogenated vegetable oil) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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