https://www.taxtmi.com/caselaws?id=154527 Commodity descriptions in sales tax entries must be construed in their common parlance and commercial sense, meaning as understood in trade by dealers and consumers. Applying that test, gowar churi was treated as a distinct derivative product and not as gowar itself, even though it is made from gowar and used as cattle feed. The exclusion in entry 9 was confined to gowar as such and did not extend to the derivative merely because of its source or use. On that basis, gowar churi was held to fall within the cattle-feed exemption. en-us Tue, 30 Jul 1985 00:00:00 +0530 Fri, 23 Aug 2013 13:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154527 Commodity descriptions in sales tax entries must be construed in their common parlance and commercial sense, meaning as understood in trade by dealers and consumers. Applying that test, gowar churi was treated as a distinct derivative product and not as gowar itself, even though it is made from gowar and used as cattle feed. The exclusion in entry 9 was confined to gowar as such and did not extend to the derivative merely because of its source or use. On that basis, gowar churi was held to fall within the cattle-feed exemption. Case-Laws VAT and Sales Tax Tue, 30 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154527