https://www.taxtmi.com/caselaws?id=154131 An undefined commodity term in a sales tax exemption notification must be interpreted in its ordinary and popular sense, not in a technical or botanical sense. Applying the common parlance test, the Madras HC held that "vegetables" means edible produce ordinarily grown for table use and commonly sold as vegetables. Red ripe or fruit chillies were not ordinarily treated as table vegetables, and the exemption history did not show any intent to include them. The claim for exemption from purchase tax therefore fails. en-us Tue, 13 Dec 1983 00:00:00 +0530 Wed, 07 Aug 2013 18:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154131 An undefined commodity term in a sales tax exemption notification must be interpreted in its ordinary and popular sense, not in a technical or botanical sense. Applying the common parlance test, the Madras HC held that "vegetables" means edible produce ordinarily grown for table use and commonly sold as vegetables. Red ripe or fruit chillies were not ordinarily treated as table vegetables, and the exemption history did not show any intent to include them. The claim for exemption from purchase tax therefore fails. Case-Laws VAT and Sales Tax Tue, 13 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154131