https://www.taxtmi.com/caselaws?id=127961 Tax classification of indigenous vegetables depended on their ordinary commercial and local meaning, not on an English dictionary definition alone. On the materials referred to, karunai and senai were treated as species of yam and remained taxable, while sembu and sirukizangu were not shown to be understood as yam and therefore continued to enjoy vegetable exemption. The estimated value of gunny bags used for packed sale was includible in taxable turnover, because a sale of packed goods includes both the contents and the container, and title to the bags passed to the buyer even though the seller did not separately deal in gunny bags. en-us Thu, 03 Dec 1959 00:00:00 +0530 Mon, 25 Mar 2013 12:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127961 Tax classification of indigenous vegetables depended on their ordinary commercial and local meaning, not on an English dictionary definition alone. On the materials referred to, karunai and senai were treated as species of yam and remained taxable, while sembu and sirukizangu were not shown to be understood as yam and therefore continued to enjoy vegetable exemption. The estimated value of gunny bags used for packed sale was includible in taxable turnover, because a sale of packed goods includes both the contents and the container, and title to the bags passed to the buyer even though the seller did not separately deal in gunny bags. Case-Laws VAT and Sales Tax Thu, 03 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127961