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TMI Blog2016 (8) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... case the Gujarat Sales Tax Tribunal is right in holding that the imported product "Crude Degummed Soyabean Oil" is not covered by entry 185 (ii) of Schedule (ii) Part A of the Said Act but it is covered by entry 185 (i) of the Schedule." 2. The facts of the case are that the appellant is a dealer and is duly registered under the Gujarat Sales Tax Act, 1969 (for short, "the Act"). The appellant is dealing in business of reselling edible oil. The product in dispute is "Crude Degummed Soyabean Oil". An issue had arisen before the Tribunal as to whether the above product was covered by entry 185 (i) of Schedule II Part A of the Act or whether it would fall under entry 185 (ii) of the said Schedule. The Tribunal by judgment dated 21/10/1999 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acturing concern would fall within the ambit of item 5 of Part I of the Schedule to the Act, i. e., whether it is an employment in an oil mill or not. The only argument advanced on behalf of the appellants in this connection is, as it was before the two courts below, that vanaspati is a form of ghee which is not an oil; and this contention we find to be without force. Vanaspati, in our opinion, is essentially an oil although it is a different kind of oil than that oil (be it rapeseed oil, cotton-seed oil, ground-nut oil, soya-bean oil or any other oil) which forms its basic ingredient. Oil will remain oil if it retains its essential properties and merely because it has been subjected to certain processes would not convert it into a differen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as imported from foreign buyers and under the Central Excise Tariff Chapter 1503.10 which deals with specified fixed edible oil and soyabean oil exemption from custom's duty was granted on import of vegetable oils (edible grade) other than coconut oil. So as per the Central enactment, soyabean oil irrespective of edible or non-edible was treated as fixed vegetable oil and was given edible grade." 3.3 He further submitted that the Custom Authority has clearly considered this as edible oil and in this regard he has relied upon the decision of the Punjab and Haryana High Court in the case of Raja Ram Corn Products v. State of Punjab reported in (1998) 119 PLR 690, wherein it is observed as under:- "6. A bare perusal of the aforesaid defi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court in the case of Champaklal H. Thakkar (supra), relied upon by the learned counsel for the appellant, it is clearly held that oil will remain oil if it retains its essential properties and merely because it has been subjected to certain processes would not convert it into a different substance. Even in the decision of Punjab and Haryana High Court, in Raja Ram Corn Products (supra), it is observed that any oil, which can be used for human consumption, shall be treated to be edible oil and since the product in question is essentially "Oil", in our view, the same will fall under Entry 185 (ii)-Edible Oil. Accordingly, it is held that "Crude Degummed Soyabean Oil" is covered by Entry 185 (ii) of Schedule (ii) Part A of the Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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