https://www.taxtmi.com/caselaws?id=149736 Words in a taxing exemption schedule must be construed in their popular and commercial sense, as understood in the market by persons dealing with the commodity. On that approach, gram chhilka was treated as the brown skin of gram and not as gram husk in the commercial sense of item 15, which refers to husk of foodgrains. It was also commonly used as cattle feed and therefore fell within fodder under item 54. Because either entry was sufficient to place the commodity in Schedule B, gram chhilka was tax-free and the sales tax levy on it was unsustainable. en-us Wed, 17 Dec 1969 00:00:00 +0530 Thu, 02 May 2013 17:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149736 Words in a taxing exemption schedule must be construed in their popular and commercial sense, as understood in the market by persons dealing with the commodity. On that approach, gram chhilka was treated as the brown skin of gram and not as gram husk in the commercial sense of item 15, which refers to husk of foodgrains. It was also commonly used as cattle feed and therefore fell within fodder under item 54. Because either entry was sufficient to place the commodity in Schedule B, gram chhilka was tax-free and the sales tax levy on it was unsustainable. Case-Laws VAT and Sales Tax Wed, 17 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149736