https://www.taxtmi.com/caselaws?id=62424 The appeal was allowed, and the assessment for the year 1973-74 was reduced to the returned figures. The excess tax collected was ordered to be refunded to the assessee. The Tribunal concluded that Sodi-bi-crab, sold by the assessee to a registered dealer, should be considered a grocery item eligible for tax exemption, based on its common usage, availability in grocery shops, and the nature of the assessee's business activities. The decision highlighted the importance of common understanding of goods and the interpretation of terms under the Sales Tax Act in determining tax liabilities and deductions. en-us Thu, 04 Aug 1977 00:00:00 +0530 Mon, 23 Jan 2012 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62424 The appeal was allowed, and the assessment for the year 1973-74 was reduced to the returned figures. The excess tax collected was ordered to be refunded to the assessee. The Tribunal concluded that Sodi-bi-crab, sold by the assessee to a registered dealer, should be considered a grocery item eligible for tax exemption, based on its common usage, availability in grocery shops, and the nature of the assessee's business activities. The decision highlighted the importance of common understanding of goods and the interpretation of terms under the Sales Tax Act in determining tax liabilities and deductions. Case-Laws VAT and Sales Tax Thu, 04 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62424