https://www.taxtmi.com/caselaws?id=149938 Guar giri or guar meal is classified as fodder rather than guar flour for sales tax exemption purposes. Although guar and guar flour were omitted from the exempt schedule and brought within the taxing notification, liability arises only where the product is guar flour in its ordinary commercial meaning. Guar meal, produced by separating husk from kernel, is a by-product rather than finely ground flour and has no established use other than cattle feed. Undefined terms in taxing statutes take their common-parlance meaning, while a commodity's sole established use helps determine its character. Guar giri and guar meal therefore fall within the fodder exemption entry. en-us Thu, 14 Jan 1971 00:00:00 +0530 Mon, 06 May 2013 15:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149938 Guar giri or guar meal is classified as fodder rather than guar flour for sales tax exemption purposes. Although guar and guar flour were omitted from the exempt schedule and brought within the taxing notification, liability arises only where the product is guar flour in its ordinary commercial meaning. Guar meal, produced by separating husk from kernel, is a by-product rather than finely ground flour and has no established use other than cattle feed. Undefined terms in taxing statutes take their common-parlance meaning, while a commodity's sole established use helps determine its character. Guar giri and guar meal therefore fall within the fodder exemption entry. Case-Laws VAT and Sales Tax Thu, 14 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149938