https://www.taxtmi.com/caselaws?id=127440 Fiscal exemption entries must be construed in their ordinary, commercial and popular sense, having regard to the context of the notification. On that approach, betel leaves were held not to fall within "green vegetables" under the U.P. sales tax exemption notification, because they are ordinarily used as a masticatory after meals rather than as food eaten as vegetables. The later notification granting a specific prospective exemption for betel leaves did not change the meaning of the earlier entry; it only created a new exemption for the future. The exemption was therefore unavailable in respect of the earlier notification. en-us Thu, 24 Nov 1955 00:00:00 +0530 Sat, 09 Mar 2013 10:07:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127440 Fiscal exemption entries must be construed in their ordinary, commercial and popular sense, having regard to the context of the notification. On that approach, betel leaves were held not to fall within "green vegetables" under the U.P. sales tax exemption notification, because they are ordinarily used as a masticatory after meals rather than as food eaten as vegetables. The later notification granting a specific prospective exemption for betel leaves did not change the meaning of the earlier entry; it only created a new exemption for the future. The exemption was therefore unavailable in respect of the earlier notification. Case-Laws VAT and Sales Tax Thu, 24 Nov 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127440