2025-VIL-923-MP
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VAT High Court Cases

M.P. Commercial Tax Act, 1994 - Maize oil, Maize cake, Taxability of by-products - The assessing authority treated Maize Oil and Maize Cake as independently taxable commodities and not as exempt by-products of Maize or Maize starch, and consequently imposed tax on these items under entries covering vegetable oil and oil cake - The applicant contended that Maize Oil and Maize Cake are by-products of the Maize starch manufacturing process and should be exempt from tax under Entry 91(ii) of Schedule I to the M.P. Commercial Tax Act, 1994, which exempts by-products of cereals and food grains - Whether Maize Oil and Maize Cake are by-products of Maize starch and hence exempt from tax under Entry 91(ii) of Schedule I to the M.P. Commercial Tax Act, 1994 – HELD - The Maize Oil and Maize Cake cannot be treated as mere incidental or residual by-products of starch, as they are independent commodities known in trade and commerce with separate commercial identity and use. While starch is the main manufacturing product of the applicant, Maize Oil and Maize Cake are manufactured as by-products during the starch production process, but they have an independent identity in the market. Therefore, Maize Oil and Maize Cake are by-products of starch, not of Maize, which is a cereal - Since Maize Oil and Maize Cake are not by-products of a cereal, they are not covered under the exemption provided in Entry 91(ii) of Schedule I – The Entry 38 of Part V of Schedule II, which specifically covers "vegetable and edible oil except hydrogenated vegetable oil," is a specific entry, and Maize Oil and Maize Cake fall under this entry - The Maize Oil and Maize Cake are not by-products of Maize or Maize starch, and they are taxable under the specific entry in Schedule II of the M.P. Commercial Tax Act, 1994 – The Tax References are disposed of
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