https://www.taxtmi.com/caselaws?id=154051 Certified seeds of cereals are not included within the term "cereals" in the Karnataka Sales Tax Act, because taxing entries must be construed in their popular and commercial sense, not in a botanical or technical sense. Seeds processed, treated, packed and sold for sowing have a distinct commercial identity from edible grain intended for human consumption, so they fall outside the cereal entries and are subject to multi-point tax under the general charging provision. Exemptions under section 8A cannot control the meaning of the charging entries. The Commissioner's circular was valid as a clarification of the correct statutory position. en-us Wed, 07 Mar 1984 00:00:00 +0530 Mon, 05 Aug 2013 17:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154051 Certified seeds of cereals are not included within the term "cereals" in the Karnataka Sales Tax Act, because taxing entries must be construed in their popular and commercial sense, not in a botanical or technical sense. Seeds processed, treated, packed and sold for sowing have a distinct commercial identity from edible grain intended for human consumption, so they fall outside the cereal entries and are subject to multi-point tax under the general charging provision. Exemptions under section 8A cannot control the meaning of the charging entries. The Commissioner's circular was valid as a clarification of the correct statutory position. Case-Laws VAT and Sales Tax Wed, 07 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154051