https://www.taxtmi.com/caselaws?id=149763 An exemption entry referring to a common commodity name must be construed in its ordinary commercial and popular sense. On the material available, black salt manufactured by mixing sambher salt with charcoal and heating it was usable for eating and digestion and answered the common understanding of "salt." The revenue's references to other black salt or potassium compounds did not establish that the assessee's product was the same commodity. The product therefore fell within the exemption for salt and was not liable to sales tax under the relevant provision. en-us Wed, 18 Feb 1970 00:00:00 +0530 Fri, 03 May 2013 12:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149763 An exemption entry referring to a common commodity name must be construed in its ordinary commercial and popular sense. On the material available, black salt manufactured by mixing sambher salt with charcoal and heating it was usable for eating and digestion and answered the common understanding of "salt." The revenue's references to other black salt or potassium compounds did not establish that the assessee's product was the same commodity. The product therefore fell within the exemption for salt and was not liable to sales tax under the relevant provision. Case-Laws VAT and Sales Tax Wed, 18 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149763