https://www.taxtmi.com/caselaws?id=152553 A sales tax exemption for "fish" was treated as broad enough to cover a processed fish product, because the notification excluded only canned fish and did not limit the term to fresh fish. The product, prepared by boiling, smoking, drying and curing, was commercially different from ordinary dried or salted fish, but it was not excluded merely because it had undergone processing or was in a dead or boiled form. The later clarification that dried and salted fish was exempt supported that wider construction. On that basis, the processed fish product remained within the exemption and was not liable to sales tax. en-us Wed, 08 Feb 1978 00:00:00 +0530 Sat, 06 Jul 2013 15:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152553 A sales tax exemption for "fish" was treated as broad enough to cover a processed fish product, because the notification excluded only canned fish and did not limit the term to fresh fish. The product, prepared by boiling, smoking, drying and curing, was commercially different from ordinary dried or salted fish, but it was not excluded merely because it had undergone processing or was in a dead or boiled form. The later clarification that dried and salted fish was exempt supported that wider construction. On that basis, the processed fish product remained within the exemption and was not liable to sales tax. Case-Laws VAT and Sales Tax Wed, 08 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152553