https://www.taxtmi.com/caselaws?id=156719 Taxing and exemption entries must be construed in their ordinary popular sense as understood by the buying public and trade. Applying that test, mori basudi was treated and sold as a sweet made from milk, not as milk itself. Its commercial identity, fat content, price and market understanding showed it to be a distinct commodity. The specific inclusion of basudi in the sweets and sweetmeats entry, together with the exclusion of mori basudi from the milk exemption, supported classification under entry 50 of Schedule II, Part A rather than the tax-free milk entry or the residuary entry. en-us Tue, 02 Jul 1991 00:00:00 +0530 Tue, 24 Sep 2013 12:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156719 Taxing and exemption entries must be construed in their ordinary popular sense as understood by the buying public and trade. Applying that test, mori basudi was treated and sold as a sweet made from milk, not as milk itself. Its commercial identity, fat content, price and market understanding showed it to be a distinct commodity. The specific inclusion of basudi in the sweets and sweetmeats entry, together with the exclusion of mori basudi from the milk exemption, supported classification under entry 50 of Schedule II, Part A rather than the tax-free milk entry or the residuary entry. Case-Laws VAT and Sales Tax Tue, 02 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156719