https://www.taxtmi.com/caselaws?id=127816 A tax exemption for "green vegetables other than potatoes" was construed in its statutory context and by common usage as covering edible vegetables ordinarily understood as food for human consumption, whether cooked or uncooked. Sugar-cane did not fall within that ordinary meaning and was therefore not covered by item 6 of Notification No. 9884-F.T. dated 28.08.1947. The result was that sugar-cane remained taxable and the issue was decided in favour of the Revenue and against the assessee. en-us Wed, 13 May 1959 00:00:00 +0530 Mon, 18 Mar 2013 15:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127816 A tax exemption for "green vegetables other than potatoes" was construed in its statutory context and by common usage as covering edible vegetables ordinarily understood as food for human consumption, whether cooked or uncooked. Sugar-cane did not fall within that ordinary meaning and was therefore not covered by item 6 of Notification No. 9884-F.T. dated 28.08.1947. The result was that sugar-cane remained taxable and the issue was decided in favour of the Revenue and against the assessee. Case-Laws VAT and Sales Tax Wed, 13 May 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127816