https://www.taxtmi.com/caselaws?id=127364 Where a taxing rule uses a commodity's ordinary commercial name, the charge is confined to the article actually intended to be taxed and is not enlarged by a broader botanical meaning. On that construction, "ground-nut" in rule 5(2) referred to unshelled ground-nut and not ground-nut kernel, so purchase turnover of the kernel was not liable to tax. On cotton-seed oil, the Court treated edible character as a factual question and found that the oil in the dealer's hands had not been shown to be edible in the relevant commercial sense, so exemption was not established. 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 Where a taxing rule uses a commodity's ordinary commercial name, the charge is confined to the article actually intended to be taxed and is not enlarged by a broader botanical meaning. On that construction, "ground-nut" in rule 5(2) referred to unshelled ground-nut and not ground-nut kernel, so purchase turnover of the kernel was not liable to tax. On cotton-seed oil, the Court treated edible character as a factual question and found that the oil in the dealer's hands had not been shown to be edible in the relevant commercial sense, so exemption was not established. Case-Laws VAT and Sales Tax Mon, 06 Sep 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127364