https://www.taxtmi.com/caselaws?id=153469 A taxing entry that incorporates a commodity named in another statute is construed in its ordinary commercial sense unless a narrower meaning is clearly indicated. On that approach, puffed rice and beaten rice fall within "rice" for the relevant sales tax entry and are therefore taxed at the specific rate, not under the residuary rate. The notification exempting paddy husk known as konda must also be given full effect according to its plain terms, so sales of that commodity are exempt from tax. The stated ratio is that statutory commodity descriptions and exemption notifications must be applied according to their ordinary and express meaning. en-us Fri, 11 Mar 1983 00:00:00 +0530 Tue, 23 Jul 2013 18:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153469 A taxing entry that incorporates a commodity named in another statute is construed in its ordinary commercial sense unless a narrower meaning is clearly indicated. On that approach, puffed rice and beaten rice fall within "rice" for the relevant sales tax entry and are therefore taxed at the specific rate, not under the residuary rate. The notification exempting paddy husk known as konda must also be given full effect according to its plain terms, so sales of that commodity are exempt from tax. The stated ratio is that statutory commodity descriptions and exemption notifications must be applied according to their ordinary and express meaning. Case-Laws VAT and Sales Tax Fri, 11 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153469