https://www.taxtmi.com/caselaws?id=127364 Rule 5(2) of the Hyderabad Sales Tax Rules applied purchase tax to "ground-nut" in its ordinary commercial sense as the unshelled agricultural commodity, not ground-nut kernel; kernel purchase turnover was therefore outside the charge. Cotton-seed oil was not entitled to exclusion as edible oil because the dealer did not establish that the oil had undergone the specialised processing required to make it edible in the relevant commercial sense. The tax demand was quashed only to the extent attributable to ground-nut kernel. Taxing commodities identified by ordinary commercial names cannot be expanded through a broader botanical or generic meaning beyond the article expressly covered. en-us Mon, 06 Sep 1954 00:00:00 +0530 Thu, 07 Mar 2013 18:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127364 Rule 5(2) of the Hyderabad Sales Tax Rules applied purchase tax to "ground-nut" in its ordinary commercial sense as the unshelled agricultural commodity, not ground-nut kernel; kernel purchase turnover was therefore outside the charge. Cotton-seed oil was not entitled to exclusion as edible oil because the dealer did not establish that the oil had undergone the specialised processing required to make it edible in the relevant commercial sense. The tax demand was quashed only to the extent attributable to ground-nut kernel. Taxing commodities identified by ordinary commercial names cannot be expanded through a broader botanical or generic meaning beyond the article expressly covered. Case-Laws VAT and Sales Tax Mon, 06 Sep 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127364