https://www.taxtmi.com/caselaws?id=150382 Fiscal exemptions are construed in their common and commercial sense, not by botanical or technical meaning, so ripened coconut was held not to fall within "fresh fruits" or "vegetables" under the exemption notification. The analysis treated the notification as aimed at a narrower class of perishable items and noted that coconut had been specifically excluded under earlier exemptions. Because coconut is not ordinarily understood in common parlance as a fresh fruit or a vegetable, and its culinary use did not change that character, the exemption did not apply and the revenue's challenge succeeded in the connected tax matter. en-us Wed, 20 Dec 1972 00:00:00 +0530 Tue, 14 May 2013 11:03:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150382 Fiscal exemptions are construed in their common and commercial sense, not by botanical or technical meaning, so ripened coconut was held not to fall within "fresh fruits" or "vegetables" under the exemption notification. The analysis treated the notification as aimed at a narrower class of perishable items and noted that coconut had been specifically excluded under earlier exemptions. Because coconut is not ordinarily understood in common parlance as a fresh fruit or a vegetable, and its culinary use did not change that character, the exemption did not apply and the revenue's challenge succeeded in the connected tax matter. Case-Laws VAT and Sales Tax Wed, 20 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150382