https://www.taxtmi.com/caselaws?id=149767 The term "atta" in the U.P. Sales Tax Act notification was construed in its ordinary and commercial sense, and on that basis besan, being fine gram flour, was held to fall within its scope. The notification exempted atta, maida and suji from tax except at specified points of sale, so including besan within "atta" meant it was treated according to the notification's concessional treatment. The issue was answered in favour of the assessee and against the Sales Tax Commissioner. en-us Fri, 04 Apr 1969 00:00:00 +0530 Fri, 03 May 2013 12:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149767 The term "atta" in the U.P. Sales Tax Act notification was construed in its ordinary and commercial sense, and on that basis besan, being fine gram flour, was held to fall within its scope. The notification exempted atta, maida and suji from tax except at specified points of sale, so including besan within "atta" meant it was treated according to the notification's concessional treatment. The issue was answered in favour of the assessee and against the Sales Tax Commissioner. Case-Laws VAT and Sales Tax Fri, 04 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149767