https://www.taxtmi.com/caselaws?id=153155 Taxing entries are construed in common parlance, not in a technical or botanical sense, and a concessional sales tax notification will be limited to the goods expressly enumerated. Applying that approach, the term "mash" in item No. 21 could not be expanded to include rajmash or lobia, because the notification separately listed specific pulses and did not cover unmentioned varieties. Rajmash and lobia were therefore outside item No. 21, and the concessional rate was not available. The interpretation confirmed that where a notification names particular commodities, other varieties are excluded unless they clearly fall within the ordinary commercial meaning of the named item. en-us Thu, 21 Jan 1982 00:00:00 +0530 Thu, 18 Jul 2013 17:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153155 Taxing entries are construed in common parlance, not in a technical or botanical sense, and a concessional sales tax notification will be limited to the goods expressly enumerated. Applying that approach, the term "mash" in item No. 21 could not be expanded to include rajmash or lobia, because the notification separately listed specific pulses and did not cover unmentioned varieties. Rajmash and lobia were therefore outside item No. 21, and the concessional rate was not available. The interpretation confirmed that where a notification names particular commodities, other varieties are excluded unless they clearly fall within the ordinary commercial meaning of the named item. Case-Laws VAT and Sales Tax Thu, 21 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153155