https://www.taxtmi.com/caselaws?id=128448 Commodity terms in a sales tax entry must be construed in their ordinary commercial and popular sense. On that approach, parched rice (atukulu) is a distinct commodity from rice: rice is ordinarily cooked before consumption, while parched rice is edible without cooking and would not ordinarily be sought as rice in commerce. The Explanation protecting rice converted from paddy therefore does not extend to parched rice, so the exemption under entry 6 of Schedule III is unavailable. en-us Thu, 15 Jun 1961 00:00:00 +0530 Fri, 05 Apr 2013 17:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128448 Commodity terms in a sales tax entry must be construed in their ordinary commercial and popular sense. On that approach, parched rice (atukulu) is a distinct commodity from rice: rice is ordinarily cooked before consumption, while parched rice is edible without cooking and would not ordinarily be sought as rice in commerce. The Explanation protecting rice converted from paddy therefore does not extend to parched rice, so the exemption under entry 6 of Schedule III is unavailable. Case-Laws VAT and Sales Tax Thu, 15 Jun 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128448