Assertion : Vegetable oils are fats which are present in plant cells in soluble form. Reason : Vegetable oils occur only in cells of embryo.

Step-by-step solution

Vegetable oils and fats are located in the form of small insoluble droplets within the plant cells. They occur predominantly in seeds most commonly in the endosperm and cotyledons. In most of the cereals, however, the fat occurs almost exclusively in the embryo. Olive and palm oils are two important examples that are obtained from the fleshy pericarp of the fruit. Less frequently, oils and fats are extracted from the roots, stems and foliage.