https://www.taxtmi.com/caselaws?id=127363 Construction of the term "ground-nut" under rule 4(2) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939 is treated as broad enough to include the kernel as well as the shell, so purchase-point tax applies to ground-nut kernel. The rebate mechanism in rule 18(2) does not narrow that meaning; it is explained as reflecting a different deemed oil yield for ground-nut and kernel. The separate reference to "kapas" is treated as context-specific and not a basis for limiting rule 4(2)(a). The analysis emphasizes statutory scheme and commercial sense in construing commodity descriptions. en-us Mon, 11 Jul 1955 00:00:00 +0530 Thu, 07 Mar 2013 18:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127363 Construction of the term "ground-nut" under rule 4(2) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939 is treated as broad enough to include the kernel as well as the shell, so purchase-point tax applies to ground-nut kernel. The rebate mechanism in rule 18(2) does not narrow that meaning; it is explained as reflecting a different deemed oil yield for ground-nut and kernel. The separate reference to "kapas" is treated as context-specific and not a basis for limiting rule 4(2)(a). The analysis emphasizes statutory scheme and commercial sense in construing commodity descriptions. Case-Laws VAT and Sales Tax Mon, 11 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127363