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TMI Blog2001 (7) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... ax under Entry 24-A could be taxed at the rate of 2 paise. Further, where the Schedule intended to refer to goods which were made from inputs that had suffered tax under the Act, the Schedule so stated. Yet again, the fact that before its amendment, Entry 24 had used the words 'if it had met tax under the Act' and these words were omitted after the amendment shows that the construction that we have placed upon Entry 24-B is correct. Appeal allowed. The orders of assessment made on the basis of the interpretation placed by the State on Entry 24-B are set aside. - Civil Appeal No. 6362-6373 of 1998, 1862, 3683, 4049, 4050, 4051, 4052, 4615-4620, 4584-4586 of 1999, 4664, & 4665 of 2001, W.P. No. 4752 of 1998 - - - Dated:- 25-7-2001 - S.P. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t can be offered is that the concessional rate of 2% is applicable only to those oils which are obtained from non-refined oils subject to tax under Entry 24-A of 1st Schedule. Imported refined oils are, therefore, taxable at 10% under VII Schedule." The same interpretation was reiterated on 10th November, 1997 by the office of the Commissioner of Commercial Taxes. 5. The two circulars aforementioned and assessments on that basis were impugned in writ petitions filed before the High Court of Andhra Pradesh. The two circulars were struck down, and there is no challenge to that part of the order. However, the High Court went on to interpret Entries 24-A and 24-B and said, "Item 24-B lays down that all refined vegetable oils obtained from non ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -refined oil that had suffered tax under Entry 24-A could be taxed at the rate of two per cent. Vegetable oil (refined) obtained from non-refined oil which had not suffered tax under Entry 24-A fell within the residuary entry of the Schedule and was liable to tax at the rate of ten per cent. 8. In our view, the words used in Entry 24-B plainly indicate that it is applicable to all vegetable oil (refined) that is obtained from the kinds of non-refined oil that are described in Entry 24-A, that is, from non-refined oil other than rice bran oil. The word 'mentioned' only means "described" or "set forth" and no more. There was, therefore, no justification for the conclusion that only vegetable oil (refined) obtained from non-refined oil that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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