https://www.taxtmi.com/caselaws?id=152967 A sales tax notification granting a concessional rate to articles ordinarily prepared by halwais was held applicable to chaat preparations sold by the dealer. The expression "halwai" was given its ordinary, practical trade meaning because it was not defined, and items commonly sold at halwai shops, including papri, dahi, chatni, aalu-tikki, bhaturas, chhola and samosa, could fall within the concession. The beneficial object of the notification required a liberal construction, so the reduced rate could not be denied merely because the dealer also dealt in chaat preparations. The dealer's taxable turnover was therefore liable at 2 per cent, not 5 per cent. en-us Tue, 25 Nov 1980 00:00:00 +0530 Mon, 15 Jul 2013 12:00:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152967 A sales tax notification granting a concessional rate to articles ordinarily prepared by halwais was held applicable to chaat preparations sold by the dealer. The expression "halwai" was given its ordinary, practical trade meaning because it was not defined, and items commonly sold at halwai shops, including papri, dahi, chatni, aalu-tikki, bhaturas, chhola and samosa, could fall within the concession. The beneficial object of the notification required a liberal construction, so the reduced rate could not be denied merely because the dealer also dealt in chaat preparations. The dealer's taxable turnover was therefore liable at 2 per cent, not 5 per cent. Case-Laws VAT and Sales Tax Tue, 25 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152967