https://www.taxtmi.com/caselaws?id=156495 Betel-nut is not taxable as "dry or preserved fruit" under item No. 54 of the Tripura Sales Tax Act, 1976 because sales tax entries are construed by common parlance, trade parlance, and consumer understanding, not by botanical or technical meaning. On that test, betel-nut is not ordinarily understood as a fruit, and dictionary meanings of "nut" do not bring it within the taxing entry. The State exemption notification was noted, but the operative reasoning was that the commodity did not answer the statutory description, so the levy could not stand. en-us Thu, 12 Jan 1989 00:00:00 +0530 Fri, 20 Sep 2013 17:04:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156495 Betel-nut is not taxable as "dry or preserved fruit" under item No. 54 of the Tripura Sales Tax Act, 1976 because sales tax entries are construed by common parlance, trade parlance, and consumer understanding, not by botanical or technical meaning. On that test, betel-nut is not ordinarily understood as a fruit, and dictionary meanings of "nut" do not bring it within the taxing entry. The State exemption notification was noted, but the operative reasoning was that the commodity did not answer the statutory description, so the levy could not stand. Case-Laws VAT and Sales Tax Thu, 12 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156495