https://www.taxtmi.com/caselaws?id=127435 Murghi dana sold as chicken feed, though composed largely of damaged wheat grains with some vegetable matter, was held not to fall within the exempt entries for wheat or wheat flour under the sales tax law. The court applied the ordinary trade and common understanding test, holding that the product must be identified as the commodity named in the Schedule and not merely by its constituent ingredients. Because murghi dana could not be sold, used, or ordinarily mistaken for wheat or wheat flour, it was outside the exemption and remained taxable. en-us Wed, 16 Nov 1955 00:00:00 +0530 Fri, 08 Mar 2013 18:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127435 Murghi dana sold as chicken feed, though composed largely of damaged wheat grains with some vegetable matter, was held not to fall within the exempt entries for wheat or wheat flour under the sales tax law. The court applied the ordinary trade and common understanding test, holding that the product must be identified as the commodity named in the Schedule and not merely by its constituent ingredients. Because murghi dana could not be sold, used, or ordinarily mistaken for wheat or wheat flour, it was outside the exemption and remained taxable. Case-Laws VAT and Sales Tax Wed, 16 Nov 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127435