https://www.taxtmi.com/caselaws?id=157071 "Zahedi khajur" does not qualify as "fresh fruit" under rule 3(27) of the Bengal Sales Tax Rules, 1941, because the term was not defined and had to be given its ordinary or commercial meaning. The Tribunal noted that the dates had undergone grading, processing, packing and fumigation for preservation before sale, and an article so treated is ordinarily understood as dry or preserved fruit rather than fresh fruit. A later notification treating "zahedi" dates as dry or preserved fruit reinforced that construction, so the exemption claim failed. en-us Fri, 22 Jun 1990 00:00:00 +0530 Mon, 30 Sep 2013 11:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157071 "Zahedi khajur" does not qualify as "fresh fruit" under rule 3(27) of the Bengal Sales Tax Rules, 1941, because the term was not defined and had to be given its ordinary or commercial meaning. The Tribunal noted that the dates had undergone grading, processing, packing and fumigation for preservation before sale, and an article so treated is ordinarily understood as dry or preserved fruit rather than fresh fruit. A later notification treating "zahedi" dates as dry or preserved fruit reinforced that construction, so the exemption claim failed. Case-Laws VAT and Sales Tax Fri, 22 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157071