https://www.taxtmi.com/caselaws?id=150829 The word "flour" in item No. 2 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941, was construed in its popular and common parlance sense, not in a technical or botanical sense. On that approach, it covered wheat flour or maida, but not powdered barley. The inclusive words "atta, suji and bran" were treated as enlarging the exemption only for wheat-based products that might otherwise fall outside the ordinary meaning of flour. Later amendments, including the separate reference to barley products, did not show that barley powder had ever been covered by item No. 2. Barley powder therefore remained taxable. en-us Fri, 10 May 1974 00:00:00 +0530 Thu, 23 May 2013 12:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150829 The word "flour" in item No. 2 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941, was construed in its popular and common parlance sense, not in a technical or botanical sense. On that approach, it covered wheat flour or maida, but not powdered barley. The inclusive words "atta, suji and bran" were treated as enlarging the exemption only for wheat-based products that might otherwise fall outside the ordinary meaning of flour. Later amendments, including the separate reference to barley products, did not show that barley powder had ever been covered by item No. 2. Barley powder therefore remained taxable. Case-Laws VAT and Sales Tax Fri, 10 May 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150829