https://www.taxtmi.com/caselaws?id=128176 The Madras General Sales Tax Act, 1939 was construed broadly so that the word "cashew" included cashew kernel when the statutory context supported that reading. The interpretive focus was on the width of the taxing entry and the commodity description used in the Act, rather than on observations under differently worded enactments. On that construction, the distinction between cashew and its kernel was rejected, and turnover of cashew kernel was treated as liable to sales tax. en-us Tue, 10 Jan 1961 00:00:00 +0530 Fri, 29 Mar 2013 17:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128176 The Madras General Sales Tax Act, 1939 was construed broadly so that the word "cashew" included cashew kernel when the statutory context supported that reading. The interpretive focus was on the width of the taxing entry and the commodity description used in the Act, rather than on observations under differently worded enactments. On that construction, the distinction between cashew and its kernel was rejected, and turnover of cashew kernel was treated as liable to sales tax. Case-Laws VAT and Sales Tax Tue, 10 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128176