https://www.taxtmi.com/caselaws?id=155823 The expression "prepared by themselves" in the exemption notification was construed in its plain and contextual sense, and it was not limited to goods prepared only by the dealer's own hand. Deshi-sweetmeats and namkins prepared with the assistance of employees therefore remained within the higher turnover exemption. For tax classification, fried and salted groundnuts were tested by common parlance and commercial understanding; as processed goods no longer ordinarily treated as oil-seeds for oil extraction, they lost that character and became taxable. The revision thus succeeded on the first issue and failed on the second, leading to partial relief and rectification of the assessments. en-us Wed, 10 Aug 1988 00:00:00 +0530 Mon, 09 Sep 2013 12:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155823 The expression "prepared by themselves" in the exemption notification was construed in its plain and contextual sense, and it was not limited to goods prepared only by the dealer's own hand. Deshi-sweetmeats and namkins prepared with the assistance of employees therefore remained within the higher turnover exemption. For tax classification, fried and salted groundnuts were tested by common parlance and commercial understanding; as processed goods no longer ordinarily treated as oil-seeds for oil extraction, they lost that character and became taxable. The revision thus succeeded on the first issue and failed on the second, leading to partial relief and rectification of the assessments. Case-Laws VAT and Sales Tax Wed, 10 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155823