https://www.taxtmi.com/caselaws?id=154453 In taxing statutes, the term "vegetable" is to be understood in its common parlance sense, meaning the understanding of persons conversant with the subject matter. Applying that approach, dhania and matar seeds were treated as seeds of vegetable because the notification exempted seeds, plants and bulbs of vegetables. The goods therefore fell within the exemption, and the seeds of dhania and matar were entitled to exempt treatment under the notification. en-us Wed, 04 Dec 1985 00:00:00 +0530 Wed, 21 Aug 2013 15:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154453 In taxing statutes, the term "vegetable" is to be understood in its common parlance sense, meaning the understanding of persons conversant with the subject matter. Applying that approach, dhania and matar seeds were treated as seeds of vegetable because the notification exempted seeds, plants and bulbs of vegetables. The goods therefore fell within the exemption, and the seeds of dhania and matar were entitled to exempt treatment under the notification. Case-Laws VAT and Sales Tax Wed, 04 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154453