https://www.taxtmi.com/caselaws?id=157068 Dried chicory roots were not treated as fresh vegetables or edible tubers under the popular parlance test, and they were not shown to fall within flower, fruit or vegetable seeds, bulbs, tubers or similar plants covered by the exemption entries in Schedule I to the Gujarat Sales Tax Act, 1969. The classification dispute turned on whether the goods answered those entry descriptions; because the goods were dried chicory roots and not tubers fit for growing fresh plants, the exemption provisions did not apply. The Tribunal's view that entry 8 and entry 23 were inapplicable was upheld, and the issue was decided in favour of the Revenue. en-us Mon, 18 Jan 1993 00:00:00 +0530 Mon, 30 Sep 2013 11:06:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157068 Dried chicory roots were not treated as fresh vegetables or edible tubers under the popular parlance test, and they were not shown to fall within flower, fruit or vegetable seeds, bulbs, tubers or similar plants covered by the exemption entries in Schedule I to the Gujarat Sales Tax Act, 1969. The classification dispute turned on whether the goods answered those entry descriptions; because the goods were dried chicory roots and not tubers fit for growing fresh plants, the exemption provisions did not apply. The Tribunal's view that entry 8 and entry 23 were inapplicable was upheld, and the issue was decided in favour of the Revenue. Case-Laws VAT and Sales Tax Mon, 18 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157068