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of <h1>Tax exemption applies to all varieties and preparations of basic item, not just specific forms</h1> The legal definition of 'form' encompasses the visible aspect, shape, or mode in which something exists or manifests itself, including species, kind, or variety. Courts have established that when interpreting 'form' in tax legislation, it refers to all kinds or varieties of a substance by species, such as different types of rice including broken rice, flour, etc. Legal dictionaries define form as the outer shape or structure distinguished from substance, or the particular mode and appearance in which something manifests itself. This interpretation prevents narrow construction that would limit exemptions to specific preparations rather than recognizing all varieties of the basic item.
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