https://www.taxtmi.com/caselaws?id=149801 Chillies were treated as falling within the expression "spices" in the purchasing dealer's registration certificate because the ordinary meaning of spices includes vegetable substances of strong flavour or aroma used as condiments, and chillies are dried capsicums or red pepper commonly used in that way. On that basis, the sale to the registered purchasing dealer qualified for tax-free treatment under the certificate, and sales tax exemption was available. en-us Fri, 27 Feb 1970 00:00:00 +0530 Fri, 03 May 2013 17:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149801 Chillies were treated as falling within the expression "spices" in the purchasing dealer's registration certificate because the ordinary meaning of spices includes vegetable substances of strong flavour or aroma used as condiments, and chillies are dried capsicums or red pepper commonly used in that way. On that basis, the sale to the registered purchasing dealer qualified for tax-free treatment under the certificate, and sales tax exemption was available. Case-Laws VAT and Sales Tax Fri, 27 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149801