https://www.taxtmi.com/caselaws?id=62423 Sodi-bi-crab, or eating soda, was treated as grocery goods for sales tax purposes because the term "grocery" was not defined in the statute and had to be understood in its ordinary and commercial sense. The item was commonly sold in grocery shops, used in preparing food and snacks, and was already treated in practice as a grocery item; the inclusion of washing soda in the administrative grocery classification supported that broad common-parlance approach. On that basis, the purchaser was entitled to buy the goods free of tax under the registration certificate, the sale value was deductible, and any excess tax realised was directed to be refunded. en-us Thu, 04 Aug 1977 00:00:00 +0530 Wed, 19 Jan 2011 17:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62423 Sodi-bi-crab, or eating soda, was treated as grocery goods for sales tax purposes because the term "grocery" was not defined in the statute and had to be understood in its ordinary and commercial sense. The item was commonly sold in grocery shops, used in preparing food and snacks, and was already treated in practice as a grocery item; the inclusion of washing soda in the administrative grocery classification supported that broad common-parlance approach. On that basis, the purchaser was entitled to buy the goods free of tax under the registration certificate, the sale value was deductible, and any excess tax realised was directed to be refunded. Case-Laws Income Tax Thu, 04 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62423