https://www.taxtmi.com/caselaws?id=156824 De-oiled cakes were held not to fall within the expression "oil-cakes" in entry 44 of Schedule B of the Punjab General Sales Tax Act, 1948. The Court reasoned that the Legislature had separately classified oil-cakes and de-oiled cakes in the Haryana General Sales Tax Act, showing that the two commodities were treated as distinct for tax purposes; that statutory distinction could not be overridden by applying the common parlance test to deny exemption. De-oiled cakes were therefore entitled to exemption from sales tax for the relevant period, and the reference was answered in favour of the assessee. en-us Tue, 16 Apr 1991 00:00:00 +0530 Wed, 25 Sep 2013 13:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156824 De-oiled cakes were held not to fall within the expression "oil-cakes" in entry 44 of Schedule B of the Punjab General Sales Tax Act, 1948. The Court reasoned that the Legislature had separately classified oil-cakes and de-oiled cakes in the Haryana General Sales Tax Act, showing that the two commodities were treated as distinct for tax purposes; that statutory distinction could not be overridden by applying the common parlance test to deny exemption. De-oiled cakes were therefore entitled to exemption from sales tax for the relevant period, and the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 16 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156824