https://www.taxtmi.com/caselaws?id=104507 An exemption notification for new industrial units under the Uttar Pradesh Sales Tax Act had to be construed strictly, and its exclusion for "sweetmeat" or "commodities of like nature" was confined to similar items in ordinary commercial understanding. The Court applied the popular parlance test in the relevant local market, rather than a broad dictionary or foreign meaning, and held that toffee was not understood as mithai or as a similar commodity. The manufacturing units therefore remained eligible for the sales tax exemption and the eligibility certificate. en-us Tue, 06 Oct 1998 00:00:00 +0530 Thu, 09 Oct 2025 20:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104507 An exemption notification for new industrial units under the Uttar Pradesh Sales Tax Act had to be construed strictly, and its exclusion for "sweetmeat" or "commodities of like nature" was confined to similar items in ordinary commercial understanding. The Court applied the popular parlance test in the relevant local market, rather than a broad dictionary or foreign meaning, and held that toffee was not understood as mithai or as a similar commodity. The manufacturing units therefore remained eligible for the sales tax exemption and the eligibility certificate. Case-Laws VAT / Sales Tax Tue, 06 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104507