https://www.taxtmi.com/caselaws?id=148637 Sugar-cane setts were held not to be sugar-cane for sales tax purposes because fiscal classification depends on the ordinary commercial meaning of the goods, not merely their botanical origin. As setts are cuttings used for propagation and are commercially distinct from sugar-cane, the taxing entry could not be extended to them. The mills were also found not to be dealers in the setts, since the ryot bought the setts from the seed plot owner and the mills only facilitated and financed the transaction. The assessment notices and tax proceedings were therefore quashed. en-us Sun, 01 Sep 1968 00:00:00 +0530 Wed, 01 May 2013 14:47:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148637 Sugar-cane setts were held not to be sugar-cane for sales tax purposes because fiscal classification depends on the ordinary commercial meaning of the goods, not merely their botanical origin. As setts are cuttings used for propagation and are commercially distinct from sugar-cane, the taxing entry could not be extended to them. The mills were also found not to be dealers in the setts, since the ryot bought the setts from the seed plot owner and the mills only facilitated and financed the transaction. The assessment notices and tax proceedings were therefore quashed. Case-Laws VAT and Sales Tax Sun, 01 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148637