https://www.taxtmi.com/caselaws?id=157089 The notification on dry or preserved fruit was confined by the words "that is to say" to fruit or the edible part of fruit that has undergone preserving treatment. Raw cashewnut seed, including the whole seed before kernel extraction, was held outside that class because it contains non-edible and poisonous portions and is commercially and functionally distinct from edible fruit. The inclusive reference to cashewnut did not enlarge the entry beyond the specified category, and noscitur a sociis supported the contextual reading. Accordingly, raw cashewnut seed was not a notified commodity under either part of the notification. en-us Mon, 29 Jun 1992 00:00:00 +0530 Mon, 30 Sep 2013 12:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157089 The notification on dry or preserved fruit was confined by the words "that is to say" to fruit or the edible part of fruit that has undergone preserving treatment. Raw cashewnut seed, including the whole seed before kernel extraction, was held outside that class because it contains non-edible and poisonous portions and is commercially and functionally distinct from edible fruit. The inclusive reference to cashewnut did not enlarge the entry beyond the specified category, and noscitur a sociis supported the contextual reading. Accordingly, raw cashewnut seed was not a notified commodity under either part of the notification. Case-Laws VAT and Sales Tax Mon, 29 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157089