https://www.taxtmi.com/caselaws?id=140050 Undefined exemption entries in a taxing statute are construed strictly and according to their ordinary popular meaning unless the statute indicates otherwise. Applying that approach, the Madhya Pradesh HC held that khowa, a solid milk product obtained by boiling milk, is neither curd nor butter-milk in common understanding. The reference to an earlier enactment could not control the meaning of the later schedule entry. Khowa therefore did not fall within item No. 21 of Schedule I to the Madhya Pradesh General Sales Tax Act, 1958, and was not exempt from tax under that entry. en-us Thu, 17 Sep 1964 00:00:00 +0530 Thu, 18 Apr 2013 10:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140050 Undefined exemption entries in a taxing statute are construed strictly and according to their ordinary popular meaning unless the statute indicates otherwise. Applying that approach, the Madhya Pradesh HC held that khowa, a solid milk product obtained by boiling milk, is neither curd nor butter-milk in common understanding. The reference to an earlier enactment could not control the meaning of the later schedule entry. Khowa therefore did not fall within item No. 21 of Schedule I to the Madhya Pradesh General Sales Tax Act, 1958, and was not exempt from tax under that entry. Case-Laws VAT and Sales Tax Thu, 17 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140050