https://www.taxtmi.com/caselaws?id=152375 Tax exemption entries describing everyday commodities must be construed in their commercial sense. Meat merely kept in a refrigerator or ordinary cold storage at about 0 C did not amount to "frozen meat", because frozen meat in trade parlance means meat frozen hard at a much lower temperature. Fish kept in cold storage to preserve freshness did not lose its character as "fresh fish", since preservation without staleness or decomposition does not take it outside that description. The exemption applied to fresh fish, while meat preserved in ordinary cold storage was not treated as frozen meat. en-us Sat, 10 Feb 1979 00:00:00 +0530 Mon, 01 Jul 2013 17:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152375 Tax exemption entries describing everyday commodities must be construed in their commercial sense. Meat merely kept in a refrigerator or ordinary cold storage at about 0 C did not amount to "frozen meat", because frozen meat in trade parlance means meat frozen hard at a much lower temperature. Fish kept in cold storage to preserve freshness did not lose its character as "fresh fish", since preservation without staleness or decomposition does not take it outside that description. The exemption applied to fresh fish, while meat preserved in ordinary cold storage was not treated as frozen meat. Case-Laws VAT and Sales Tax Sat, 10 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152375