KOTHARI, J. - (1.) HEARD learned counsel at admission stage.
(2.) THE issue involved in this revision petition is that whether the assessee was entitled to exemption from tax under notification dated 7. 3. 94 on the purchase of oil seeds as raw material for manufacture of edible oil. THE notification No. F. 4 (8) FD Gr. IV/94-57 dated 7. 3. 1994 (S. No. 923) is reproduced herein under the ready reference:      " S. No. 923: F. 4 (8) FDGr. IV/94-57 dated 7. 3. 1994 S. O. 187. In exercise of the powers conferred by S. 4 (2), RST Act,1954, the State Govt. (1) hereby exempts from tax under the said Act, the sale or purchase of oil seeds for being used as raw material in the manufacture of edible (or non-ediole) oil in the State, on the following conditions, namely: (1) That such manufactured edible oil is sold by the manufacturer thereof within the State or in the course of inter- State trade or commerce; and That such purchasing manufacturer furnishes a declaration in form ST- 17 to the selling dealer. This shall have immediate effect. " The Assessing Authority imposed tax on the assessee denying the exemption from tax under this notification on the ground that hydrogenated vegetable oil was edible oil and following the decision of Hon'ble Supreme Court in the case of Champaklal H. Thakkar and Ors. vs. State of Gujarat and Anr. reported in AIR 1980 SC 1889 and in the case of M/s. Tungbhadra Ind. Ltd. reported in 11 STC 827 held that the assessee was entitled to the said exemption. Being aggrieved by the said order of Tax Board, the revenue has come up under Sec. 86 of the Act to this court in revisional jurisdiction. Having heard learned counsel for the petitioner-revenue, this court is of the view that this revision petitioner deserve to fail. Not only hydrogenated vegetable oil is edible oil but a closer scrutiny of said notification further indicates that even the category of non-edible oil was added in the said notification w. e. f. 31. 3. 94. The period in question involved in the present case is 1. 4. 94 to 31. 3. 95. The intention of this addition of non- edible oil also in the said notification appears to be that even if the oil seeds are used as raw material in the manufacture of edible or non-edible oil, the assessee would be entitled to benefit of said exemption. Though in condition No. (1) of the said notification, the word `non-edible oil' is not added with the words `edible oil' but that seems to be an inadvertent slip of unnecessary addition which was avoided and in the preamble of said notification, word `inedible' was added. The intention of State Government, therefore, is clear that the oil seeds purchased as raw material for manufacture of both edible or non- edible oil was to be exempted. The said notification was superseded only on 15. 3. 96, after the assessment period in question. The superseding notification dated 15. 3. 96 (S. No. 1049) also uses similar terms that the sale or purchase of oil seeds for being used as raw material for purchase edible or non- edible oil was exempted to the extent of rate of tax exceeding 2%. Therefore, even without going into the controversy as to whether hydrogenated vegetable oil is edible or inedible in either of the circumstance, the assessee would be entitled to exemption under aforesaid notification dated 7. 3. 94 and, therefore, impugned order of Tax Board granting benefit to the assessee deserves to be upheld.
(3.) EVEN otherwise the hydrogenated vegetable oil is nothing but edible oil. The learned Dy. Commissioner (Appeals) placed reliance on the decision of Punjab & Haryana High Court in Rajaram Corn Products (Punjab) Ltd. vs. State of Punjab reported in 1997 (107) STC 129. The Division Bench of Hon'ble Punjab & Haryana High Court was dealing with the case of maize oil and held to be edible oil. Para Nos. 5 and 6 of the said judgment are reproduced as under:      " 5. Since edible oil has not been defined in the Punjab General Sales Tax Act nor in the Central Sales Tax Act, it would be useful to look to the use of the term "edible oil" in other enactments. The pulses, Edible Oil seeds and Edible Oils (Storage Control) Order, 1977, was issued by the Central Government in exercise of its powers under Sec. 3 of the Essential Commodities Act, 1955. The said order was amended by the Central Government by notification dated Sept. 13, 1990. Sub-paragraph (g) of paragraph 2 of the Order was substituted by the aforesaid amendment. Under the amended provisions, "edible oil" has been defined as under:      " (g) `edible oil' means any oil used, directly or after processing, for human consumption and includes hydrogenated vegetable oil. " 6. A bare perusal of the aforesaid definition leads one to conclude that any oil, which can be used for human consumption shall be treated to be edible oil. The definition explicitly makes it clear that the processing of oil was not necessary for treating it as an edible oil if an oil could be used directly for human consumption. It would be thus clear that even a crude oil can be said to be an edible oil if it is found that it can be used for human consumption directly. " In view of aforesaid position, the edible oil itself is understood to mean any oil used directly or after processing for human consumption and includes hydrogenated vegetable oil as per notification issued by the Central Government under Essential Commodities Act. There is thus no doubt that hydrogenated vegetable oil would be edible oil. In view of this, in either of the situation, the assessee is entitled to exemption from tax on purchase of oil seeds for being used as raw material in the manufacture of edible oil or inedible oil. Consequently, there is no force in this revision petition and same is accordingly dismissed. Copy of this order be sent to the respondent-assessee. . ;