K. Vinod Chandran, CJ. – Two appeals from the common order dated 11.03.2005 of the Commercial Taxes Tribunal (for brevity ‘the Tribunal’) in a Miscellaneous Case and Revision Case, agitate the same issue. The appellant, a dealer under the provisions of the Bihar Value Added Tax Act, 2005 (for brevity ‘Act of 2005’) approached the authority under Section 77 for a ruling as to whether coconut oil, sold by it, would be taxed at the rate of 12.5% as a residuary item or at the rate of 4% as a commodity coming within Schedule-III.

2. The assessment year is 2005-06; the year in which the Value Added Tax regime was enforced in the State of Bihar, as in the other states. Initially, Entry 27 of Schedule-III contained edible oil and oil cakes which, by a notification dated 09.07.2005 was amended to read as “edible oils (other than coconut oil) or oil cakes.” Hence, up to 09.07.2005, the commodity was an edible oil liable to a lesser rate of tax as provided for Schedule-III goods. Even after the amendment of 09.07.2005, coconut oil would be taxable at the rate of 4% being a vegetable oil, which was included under Entry 82, which entry was substituted out by notification dated 01.04.2006, is the