https://www.taxtmi.com/caselaws?id=150876 The Bombay HC construed entry 12 of Schedule A to the Bombay Sales Tax Act, 1959, which covered "tamarind whole or powdered", in its ordinary commercial sense. It rejected the revenue's view that only the whole fruit or pulp was covered, holding that the entry extended to the parts of tamarind capable of being powdered, including seeds and skin. As tamarind seed powder fell within that commercial meaning, it was exempt from tax and the reference was answered in favour of the assessee. en-us Mon, 17 Feb 1975 00:00:00 +0530 Thu, 23 May 2013 18:02:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150876 The Bombay HC construed entry 12 of Schedule A to the Bombay Sales Tax Act, 1959, which covered "tamarind whole or powdered", in its ordinary commercial sense. It rejected the revenue's view that only the whole fruit or pulp was covered, holding that the entry extended to the parts of tamarind capable of being powdered, including seeds and skin. As tamarind seed powder fell within that commercial meaning, it was exempt from tax and the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 17 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150876