https://www.taxtmi.com/caselaws?id=154393 Sales tax exemption entries are construed in their common and commercial sense: urad and gram were treated as primarily human food and not cattle feed, so the exemption did not apply. The sale of old gunny bags, sold separately as bardana, was also held taxable because no exemption covered that transaction. On assessment validity, the record lacked a year-wise determination of whether each assessment was legally made under the governing provisions and limitation, so consequential liabilities such as purchase tax, penalty and interest could not be finally sustained without fresh consideration. The assessment issue was therefore remitted for year-wise reconsideration. en-us Wed, 18 Dec 1985 00:00:00 +0530 Mon, 19 Aug 2013 15:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154393 Sales tax exemption entries are construed in their common and commercial sense: urad and gram were treated as primarily human food and not cattle feed, so the exemption did not apply. The sale of old gunny bags, sold separately as bardana, was also held taxable because no exemption covered that transaction. On assessment validity, the record lacked a year-wise determination of whether each assessment was legally made under the governing provisions and limitation, so consequential liabilities such as purchase tax, penalty and interest could not be finally sustained without fresh consideration. The assessment issue was therefore remitted for year-wise reconsideration. Case-Laws VAT and Sales Tax Wed, 18 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154393