https://www.taxtmi.com/caselaws?id=128392 Blended coffee powder sold as French coffee was held not to fall within the taxing entry for "coffee" because the term had to be read in its ordinary and commercial sense. A later statutory scheme that separately referred to coffee, chicory, and French coffee was treated as a relevant interpretive aid, showing that pure coffee and coffee mixed with chicory were regarded as distinct commodities. On that basis, the higher single-point rate for coffee did not apply, and the ordinary rate of tax was correctly adopted. The Tribunal's assessment was sustained and the revision petition failed. en-us Mon, 04 Dec 1961 00:00:00 +0530 Thu, 04 Apr 2013 12:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128392 Blended coffee powder sold as French coffee was held not to fall within the taxing entry for "coffee" because the term had to be read in its ordinary and commercial sense. A later statutory scheme that separately referred to coffee, chicory, and French coffee was treated as a relevant interpretive aid, showing that pure coffee and coffee mixed with chicory were regarded as distinct commodities. On that basis, the higher single-point rate for coffee did not apply, and the ordinary rate of tax was correctly adopted. The Tribunal's assessment was sustained and the revision petition failed. Case-Laws VAT and Sales Tax Mon, 04 Dec 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128392