V. K. SINGHAL, J.

( 1 ) BOTH these writ petitions are disposed of by a common order since the controversy involved is one and the same.

( 2 ) ASSESSMENT orders have been challenged on the ground that the solvent extracted oil sold to vanaspathi manufacturing units or to refining units has been wrongly treated as non-edible oil. A circular was also issued by the Commissioner, in which, the oil manufactured from oil cake was treated as edible oil (non-refined ). It is submitted that, the manufacturer is covered by the essential Commodities Act, 1955 and the Pulses, Edible Oil Seeds and Edible Oils (Storage control) Order, 1977, as amended from time to time governs the storage of solvent extracted oil. "edible oils" is defined under Clause 2 (g) in which, it is stated that, any oil used directly or after processing for human consumption and includes hydrogenated vegetable oil, is an edible oil. Under the Prevention of Food Adulteration Rules, 1955, the edible oil will include the non-refined sunflower oil extracted from oil cake. Non-refined edible oil has been used only to make a distinction that it could be consumed after refining. The opinion of the Director, Oil technological Re

Click Here to Read the rest of this document