https://www.taxtmi.com/caselaws?id=154436 Cuttlefish does not qualify as a variety of fish for exemption as fresh fish under the Kerala General Sales Tax Act, 1963, because the term must be understood in its popular or commercial sense. Where a commodity has no settled trade meaning, dictionaries and lexicons may be used to identify its ordinary meaning. On the materials considered, cuttlefish was a non-vertebrate marine mollusk, unlike fish as vertebrate aquatic creatures; the separate tax treatment of prawns and lobsters also supported that not all aquatic animals fall within fish. The item was therefore held not exempt as fresh fish. en-us Fri, 02 May 1986 00:00:00 +0530 Wed, 21 Aug 2013 13:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154436 Cuttlefish does not qualify as a variety of fish for exemption as fresh fish under the Kerala General Sales Tax Act, 1963, because the term must be understood in its popular or commercial sense. Where a commodity has no settled trade meaning, dictionaries and lexicons may be used to identify its ordinary meaning. On the materials considered, cuttlefish was a non-vertebrate marine mollusk, unlike fish as vertebrate aquatic creatures; the separate tax treatment of prawns and lobsters also supported that not all aquatic animals fall within fish. The item was therefore held not exempt as fresh fish. Case-Laws VAT and Sales Tax Fri, 02 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154436