https://www.taxtmi.com/caselaws?id=144089 Undefined taxing commodity descriptions must be read in their common parlance and popular sense. On that approach, pind-khajur, being a pulpy date-palm fruit boiled with sugar to prevent decomposition, was treated as neither a fresh fruit nor a dry fruit in ordinary market usage. A later amendment expressly including pind-khajur in dried fruits showed that such coverage was not part of the earlier ordinary meaning and only expanded the statutory entry. The resulting classification placed sales of pind-khajur outside the fruit and dry fruit entries and within the residuary taxing entry. en-us Fri, 03 Sep 1965 00:00:00 +0530 Fri, 19 Apr 2013 13:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144089 Undefined taxing commodity descriptions must be read in their common parlance and popular sense. On that approach, pind-khajur, being a pulpy date-palm fruit boiled with sugar to prevent decomposition, was treated as neither a fresh fruit nor a dry fruit in ordinary market usage. A later amendment expressly including pind-khajur in dried fruits showed that such coverage was not part of the earlier ordinary meaning and only expanded the statutory entry. The resulting classification placed sales of pind-khajur outside the fruit and dry fruit entries and within the residuary taxing entry. Case-Laws VAT and Sales Tax Fri, 03 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144089