https://www.taxtmi.com/caselaws?id=128364 Coffee powder was held to fall within the expression "coffee" in section 5(v) of the Madras General Sales Tax Act because the term was given its ordinary legislative meaning and there was no indication that the legislature intended to limit it to coffee seeds alone. A definition of "grain" in another enactment was treated as inapposite since that statute used express limiting language. A later enactment defining coffee to include coffee powder was viewed as a comprehensive drafting measure and not a basis for narrowing the earlier provision. The turnover from the sale of coffee powder was therefore rightly assessed. en-us Tue, 28 Nov 1961 00:00:00 +0530 Wed, 03 Apr 2013 15:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128364 Coffee powder was held to fall within the expression "coffee" in section 5(v) of the Madras General Sales Tax Act because the term was given its ordinary legislative meaning and there was no indication that the legislature intended to limit it to coffee seeds alone. A definition of "grain" in another enactment was treated as inapposite since that statute used express limiting language. A later enactment defining coffee to include coffee powder was viewed as a comprehensive drafting measure and not a basis for narrowing the earlier provision. The turnover from the sale of coffee powder was therefore rightly assessed. Case-Laws VAT and Sales Tax Tue, 28 Nov 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128364