https://www.taxtmi.com/caselaws?id=150288 Broad exemption language in a sales tax schedule was construed in its popular sense to cover parched rice, gram and dal as cereals. The text treated "all cereals and pulses including all forms of rice" as extending to processed forms that retain their essential identity, so parched rice and muri remained within the entry, and gram and dal continued to be cereals after parching. The exemption applied to ordinary sales but not to sales in sealed containers. After excluding the exempt goods from turnover, the remaining record was insufficient to support the assessment. en-us Fri, 30 Apr 1971 00:00:00 +0530 Sat, 11 May 2013 12:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150288 Broad exemption language in a sales tax schedule was construed in its popular sense to cover parched rice, gram and dal as cereals. The text treated "all cereals and pulses including all forms of rice" as extending to processed forms that retain their essential identity, so parched rice and muri remained within the entry, and gram and dal continued to be cereals after parching. The exemption applied to ordinary sales but not to sales in sealed containers. After excluding the exempt goods from turnover, the remaining record was insufficient to support the assessment. Case-Laws VAT and Sales Tax Fri, 30 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150288