ORDER H. S. KAMATH, PRESIDENT. - The only question for decision is whether cocogem - a cooking medium produced by the Tata Oil Mills Co. Ltd. and sold in sealed containers - is a vegetable oil for the purpose of item 12 of the old unamended Schedule II to the Act, namely, "Serial Description Conditions and exceptions No. of goods subject to which exemption has been allowed. (1) (2) (3) 12 Vegetable oils When sold for human consumption." The Commissioner held that it was not for the following reasons :- "....It seems to me that although the base from which it is prepare may be kopra, it is prepared after a highly complicated process of refinement during which it loses its character as vegetable oil." The Commissioner's order was passed on 31st May, 1949, whereafter apparently the applicant referred the question to the Chief Chemical Analyser to the Bombay Government. A copy of the latter's letter dated 24th June, 1949, has been filed in which the following occurs :- ".....the sample given the same figures of analysis as ordinary cocoanut oil and it has not lost its character as a vegetable oil." Even otherwise, I should have no difficulty in holding that cocogem is a vegetable oil in the sense that it is purely of vegetable origin as opposed to animal origin. The mere fact that, in the course of manufacture, the raw material is subjected to "a highly complicated process of refinement" does not affect the character which it derives from its origin. 2. On a strict interpretation of the words employed, the case, in my view, is in favour of the applicant. At the same time, there is room for doubt whether it was the intention of the Legislature to exempt an article like cocogem from sales tax. This doubt arises partly from the description of the eleven items that precede "vegetable oils" in the old unamended Schedule II, and partly from the amendments which that particular item has undergone on two occasions. I will consider the latter first. Schedule II was amended for the first time by Act XVI of 1949, which came into force on 11th April, 1949. I will consider the latter first. Schedule II was amended for the first time by Act XVI of 1949, which came into force on 11th April, 1949. In place of the simple words "vegetable oils" was substituted "vegetable oils except hydrogenated oil" and the entry in column 3 was changed to "when sold in quantities not exceeding twenty seers in a day to any single person." The item itself became No. 14. The second amendment was effected by a notification dated 8th December, 1950, in pursuance of which the item concerning "vegetable oils except hydrogenated oil" (item 14) was removed altogether from Schedule II and was included as item 2 in Part II of Schedule I, which meant that it became liable to sales tax at three pies in the rupee of the taxable turnover. The amendment made on 11th April, 1949, suggests that from the beginning the intention was to exclude hydrogenated oil from the scope of tax-exemption and to confine it to the ordinary or unprocessed vegetable oils consumed generally by the less well-to-do sections of the public. Support is lent to this view when we examine the first eleven items of the old unamended Schedule II - in particular the entries made against items 1 and 6 in column 3. These two are reproduced below :- "Serial Description Conditions and exceptions No. of goods subject to which exemption has been allowed. (1) (2) (3) 1. Grains, cereals Except when sold in sealed and pulses containers. ... ... ... ... ... ... 6. Vegetables Except when sold in sealed containers. The first twelve items are all articles of food exempted from sales tax and it is noteworthy that the exemption ceases to be available when the articles are supplied in sealed containers. Obviously, the intention was that tinned foods, which are generally consumed by the comparatively well-to-do sections of the public, were not to be exempted from tax. 3. The learned counsel for the applicant contended that Cocogem was not a hydrogenated oil. In support, he has produced a copy of a memorandum from the Vegetable Oil Products Controller for India, dated 6th February, 1946, in which that officer says that Cocogem is not a "Vegetable Oil Product" as defined in the Vegetable Oil Products Control Order, 1945. 3. The learned counsel for the applicant contended that Cocogem was not a hydrogenated oil. In support, he has produced a copy of a memorandum from the Vegetable Oil Products Controller for India, dated 6th February, 1946, in which that officer says that Cocogem is not a "Vegetable Oil Product" as defined in the Vegetable Oil Products Control Order, 1945. That definition is as follows :- "'Vegetable Oil Product' means any vegetable oil subjected to a process of hydrogenation in any form, or any preparation thereof for cooking purposes containing not less than 50 per cent. of hydrogenated vegetable oil." The contention is, therefore, correct. Thus, even if the expression "Vegetable oils" (item 12 of the old unamended Schedule II) were to be understood in the sense conveyed by the subsequent amendments, Cocogem will qualify for exemption totally until 8th December, 1950, whereafter it will be liable to be taxed at three pies in the rupee like ordinary vegetable oils. When it is realised that Cocogem is more expensive than hydrogenated oils, known commercially as Vanaspati, the result to my mind is apparently one that could not have been intended by the Legislature. But, as this particular legal provision has been worded at present, the case must be decided in favour of the applicant, which I do accordingly. The application for revision is, therefore, allowed and the assessment made in respect of sales of Cocogem is cancelled. I must note that this case relates to the first "quarter" - 1st June, 1947, to 30th September, 1947. The position in respect of assessment for the period 11th April, 1949, and 8th December, 1950, might well be different, having regard to the entry in column 3 against this item (item 14) in Schedule II as amended with effect from 11th April, 1949. Ordered accordingly.