https://www.taxtmi.com/caselaws?id=144103 An undefined taxing entry for "oil-seeds" must be construed in its common parlance sense, meaning an article ordinarily understood as a seed principally used for oil extraction. The mere fact that oil can be extracted from a product does not make it an oil-seed. Applying that test, cocoanuts, groundnut kernel and jira were treated as a fruit, a bean and a spice respectively, not as oil-seeds. The concessional tax rate applicable to oil-seeds was therefore unavailable to those commodities. en-us Wed, 28 Oct 1964 00:00:00 +0530 Fri, 19 Apr 2013 15:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144103 An undefined taxing entry for "oil-seeds" must be construed in its common parlance sense, meaning an article ordinarily understood as a seed principally used for oil extraction. The mere fact that oil can be extracted from a product does not make it an oil-seed. Applying that test, cocoanuts, groundnut kernel and jira were treated as a fruit, a bean and a spice respectively, not as oil-seeds. The concessional tax rate applicable to oil-seeds was therefore unavailable to those commodities. Case-Laws VAT and Sales Tax Wed, 28 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144103