https://www.taxtmi.com/caselaws?id=154248 A taxing exemption notification covering processing of cereals and pulses was construed strictly and, applying ejusdem generis, the general word "processing" was confined to activities akin to thrashing, sifting and cleaning. It did not extend to manufacture of bread and biscuits, because processing and manufacture are not equivalent and manufacture is only the end result of one or more processes. The supporting material relied on by the assessee did not justify enlarging the exemption to manufactured goods. The turnover of bread and biscuits was therefore held taxable, and the exemption claim was rejected. en-us Tue, 26 Feb 1985 00:00:00 +0530 Wed, 14 Aug 2013 17:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154248 A taxing exemption notification covering processing of cereals and pulses was construed strictly and, applying ejusdem generis, the general word "processing" was confined to activities akin to thrashing, sifting and cleaning. It did not extend to manufacture of bread and biscuits, because processing and manufacture are not equivalent and manufacture is only the end result of one or more processes. The supporting material relied on by the assessee did not justify enlarging the exemption to manufactured goods. The turnover of bread and biscuits was therefore held taxable, and the exemption claim was rejected. Case-Laws VAT and Sales Tax Tue, 26 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154248