https://www.taxtmi.com/caselaws?id=150123 The Kerala High Court remitted the case back to the Sales Tax Appellate Tribunal to determine if coriander seeds are commonly understood as "oil-seeds" for sales tax assessment. Emphasizing the ordinary perception of the term, the court held that the Act's definition of oil-seeds should guide classification. The court rejected the revenue's argument that common parlance understanding should apply, citing precedents and interpretative principles. The parties were directed to bear their own costs, and the case was sent for further review. en-us Fri, 26 Nov 1971 00:00:00 +0530 Thu, 09 May 2013 11:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150123 The Kerala High Court remitted the case back to the Sales Tax Appellate Tribunal to determine if coriander seeds are commonly understood as "oil-seeds" for sales tax assessment. Emphasizing the ordinary perception of the term, the court held that the Act's definition of oil-seeds should guide classification. The court rejected the revenue's argument that common parlance understanding should apply, citing precedents and interpretative principles. The parties were directed to bear their own costs, and the case was sent for further review. Case-Laws VAT and Sales Tax Fri, 26 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150123