https://www.taxtmi.com/caselaws?id=151529 Pistachio and almond were treated as "nuts" for entry tax purposes because fiscal classification follows common and commercial parlance, under which both commodities are understood as nuts. The court also noted that a subsequent amendment expressly naming almonds and pista operated retrospectively from the commencement of the principal Act, bringing those goods within the statutory description even apart from ordinary meaning. On both grounds, the levy was sustained and the challenge to classification failed. en-us Wed, 10 Aug 1977 00:00:00 +0530 Thu, 06 Jun 2013 18:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151529 Pistachio and almond were treated as "nuts" for entry tax purposes because fiscal classification follows common and commercial parlance, under which both commodities are understood as nuts. The court also noted that a subsequent amendment expressly naming almonds and pista operated retrospectively from the commencement of the principal Act, bringing those goods within the statutory description even apart from ordinary meaning. On both grounds, the levy was sustained and the challenge to classification failed. Case-Laws VAT and Sales Tax Wed, 10 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151529