DVAT: Coconut Oil sold as Hair Oil cannot be classified as Edible Oil

Amway India Enterprises Private Limited Vs Commissioner (Delhi High Court) Coconut Oil sold as Hair Oil was wrongly classified as Edible Oil under under Entry No. 25 of the Third Schedule of DVAT Act Conclusion:  Since the coconut oil was sold by assessee in small packs; was displayed in the category of hair care; the manner in which it was to applied on hair; and the purpose for which it was purchased by the consumer leave no manner of doubt that the coconut oil sold by assessee was classifiable in a residual entry attracting tax at the rate of 12.5% . Held: Assessee-company having TIN No. 0...