https://www.taxtmi.com/caselaws?id=153415 Arrow-root powder sold in packets was analysed for classification under item 103(viii) of the Tamil Nadu General Sales Tax Act, 1959. The Court's reasoning was that the entry covers articles of food, including preparations of vegetables, only where the product answers that description in its ordinary sense. Arrow-root powder, though derived from a vegetable source and used in some dietary or medicinal contexts, is not a preparation of vegetables merely because it is powdered, and it was not treated as food for classification purposes. It was therefore held outside item 103(viii). en-us Mon, 07 Mar 1983 00:00:00 +0530 Tue, 23 Jul 2013 14:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153415 Arrow-root powder sold in packets was analysed for classification under item 103(viii) of the Tamil Nadu General Sales Tax Act, 1959. The Court's reasoning was that the entry covers articles of food, including preparations of vegetables, only where the product answers that description in its ordinary sense. Arrow-root powder, though derived from a vegetable source and used in some dietary or medicinal contexts, is not a preparation of vegetables merely because it is powdered, and it was not treated as food for classification purposes. It was therefore held outside item 103(viii). Case-Laws VAT and Sales Tax Mon, 07 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153415