https://www.taxtmi.com/caselaws?id=127497 The Bombay HC interpreted the exemption entry for "fresh vegetables" under the Sales Tax Act and held that sugar-cane fell within that expression. Because "vegetable" was not defined in the Act and was capable of more than one construction, the Court applied the ordinary and natural meaning of the word and accepted a wide reading that included sugar-cane. It also held that any genuine ambiguity in a taxing statute must be resolved in favour of the subject. Later or analogous legislation expressly referring to sugar-cane did not justify an exclusionary inference from the exemption provision, and sugar-cane was therefore exempt from sales tax. en-us Thu, 08 Sep 1955 00:00:00 +0530 Mon, 11 Mar 2013 14:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127497 The Bombay HC interpreted the exemption entry for "fresh vegetables" under the Sales Tax Act and held that sugar-cane fell within that expression. Because "vegetable" was not defined in the Act and was capable of more than one construction, the Court applied the ordinary and natural meaning of the word and accepted a wide reading that included sugar-cane. It also held that any genuine ambiguity in a taxing statute must be resolved in favour of the subject. Later or analogous legislation expressly referring to sugar-cane did not justify an exclusionary inference from the exemption provision, and sugar-cane was therefore exempt from sales tax. Case-Laws VAT and Sales Tax Thu, 08 Sep 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127497