https://www.taxtmi.com/caselaws?id=157019 "Bakery products" in the Kerala General Sales Tax Act must be construed in its natural, ordinary and popular sense, not as a label for every item sold by a baker. On that common-parlance test, banana chips, tapioca chips, murukku, achappam, pakkavada, mixture and similar fried or sweet items are not ordinarily understood as bakery goods merely because they are marketed from a bakery. The schedule entries, before and after 1 July 1987, also refer to bakery products excluding bread, and cannot be stretched beyond that ordinary meaning. The Tribunal's contrary view was therefore erroneous. en-us Fri, 18 Jun 1993 00:00:00 +0530 Fri, 27 Sep 2013 16:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157019 "Bakery products" in the Kerala General Sales Tax Act must be construed in its natural, ordinary and popular sense, not as a label for every item sold by a baker. On that common-parlance test, banana chips, tapioca chips, murukku, achappam, pakkavada, mixture and similar fried or sweet items are not ordinarily understood as bakery goods merely because they are marketed from a bakery. The schedule entries, before and after 1 July 1987, also refer to bakery products excluding bread, and cannot be stretched beyond that ordinary meaning. The Tribunal's contrary view was therefore erroneous. Case-Laws VAT and Sales Tax Fri, 18 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157019