https://www.taxtmi.com/caselaws?id=128863 The expression "kirana" in a taxing entry is construed in its popular and commercial sense, as understood in trade, and turmeric was treated as falling within that expression. The 1 April 1955 wording of Entry No. 44 created doubt whether the listed items were exhaustive or only illustrative, but that doubt was removed when "jaise" and "ityadi ityadi" were added, showing the list was exemplary. Turmeric was therefore not excluded before its later specific mention; the later insertion was only clarificatory. On that basis, turmeric was included in Entry No. 44 from 27 May 1955, and sales of turmeric became taxable from that date. en-us Fri, 21 Dec 1962 00:00:00 +0530 Fri, 12 Apr 2013 14:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128863 The expression "kirana" in a taxing entry is construed in its popular and commercial sense, as understood in trade, and turmeric was treated as falling within that expression. The 1 April 1955 wording of Entry No. 44 created doubt whether the listed items were exhaustive or only illustrative, but that doubt was removed when "jaise" and "ityadi ityadi" were added, showing the list was exemplary. Turmeric was therefore not excluded before its later specific mention; the later insertion was only clarificatory. On that basis, turmeric was included in Entry No. 44 from 27 May 1955, and sales of turmeric became taxable from that date. Case-Laws VAT and Sales Tax Fri, 21 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128863