https://www.taxtmi.com/caselaws?id=128742 The expression "cashewnut including its kernel" in item 37 of Schedule I to the General Sales Tax Act was interpreted to mean only the whole, unshelled cashewnut containing the kernel, not separated kernel after shelling. The amendment was read in its ordinary meaning, and the legislative history was treated as consistent with an intent to avoid double taxation by taxing only the last purchase of the whole nut. Because the wording was clear, the court held that surrounding materials could not expand the tax net beyond that plain meaning, and purchases of separated kernel were not liable to purchase tax. en-us Thu, 21 Jun 1962 00:00:00 +0530 Wed, 10 Apr 2013 17:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128742 The expression "cashewnut including its kernel" in item 37 of Schedule I to the General Sales Tax Act was interpreted to mean only the whole, unshelled cashewnut containing the kernel, not separated kernel after shelling. The amendment was read in its ordinary meaning, and the legislative history was treated as consistent with an intent to avoid double taxation by taxing only the last purchase of the whole nut. Because the wording was clear, the court held that surrounding materials could not expand the tax net beyond that plain meaning, and purchases of separated kernel were not liable to purchase tax. Case-Laws VAT and Sales Tax Thu, 21 Jun 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128742