https://www.taxtmi.com/caselaws?id=157204 Gramoxone was held, for the relevant assessment year, not to fall within entry 66 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 as it then stood. The Court applied the commercial or trade parlance test and held that the original entry, covering only pesticides and insecticides, could not be widened by importing definitions from the Insecticides Act, 1968. It treated the later amendment adding fungicides, herbicides and rodenticides as enlarging the entry prospectively, not as clarifying the earlier position. Gramoxone therefore remained liable to multi-point tax, and the assessee's challenge failed. en-us Tue, 13 Aug 1991 00:00:00 +0530 Tue, 01 Oct 2013 16:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157204 Gramoxone was held, for the relevant assessment year, not to fall within entry 66 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 as it then stood. The Court applied the commercial or trade parlance test and held that the original entry, covering only pesticides and insecticides, could not be widened by importing definitions from the Insecticides Act, 1968. It treated the later amendment adding fungicides, herbicides and rodenticides as enlarging the entry prospectively, not as clarifying the earlier position. Gramoxone therefore remained liable to multi-point tax, and the assessee's challenge failed. Case-Laws VAT and Sales Tax Tue, 13 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157204