Groundnut Oil
Legal definition for Indian law research
Definition
Groundnut oil, the processing consists in the non-oily content of the raw oil being separated and removed, rendering the oily content of the oil 100 per cent. For this reason refined oil continues to be groundnut oil within the meaning of rules 5(1)(k) and 18(2) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939 notwith-standing that such oil does not possess the characteristic colour, or taste, odour, etc. of the raw groundnut oil, Tungabhadra Industries Ltd. v. Commercial Tax Officer, AIR 1961 SC 412: (1961) 2 SCR 14. [Madras General Sale Tax (Turnover and Assessment, Rules (1939), R. 18(2), s. (1) (k)]
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