https://www.taxtmi.com/caselaws?id=157686 Chicory seeds were not covered by the expression "vegetable seeds" in the sales tax exemption notification under the Tamil Nadu General Sales Tax Act, because exemption entries must be strictly construed and commodity descriptions given their common or commercial meaning, not their botanical sense. On that test, chicory seeds were not regarded in ordinary trade or household understanding as vegetable seeds, so the exemption did not apply. Botanical links to vegetation, or differing treatment in foreign markets, could not enlarge the scope of the notification. The Tribunal had therefore misdirected itself in extending the exemption. en-us Fri, 26 Apr 1991 00:00:00 +0530 Wed, 09 Oct 2013 14:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157686 Chicory seeds were not covered by the expression "vegetable seeds" in the sales tax exemption notification under the Tamil Nadu General Sales Tax Act, because exemption entries must be strictly construed and commodity descriptions given their common or commercial meaning, not their botanical sense. On that test, chicory seeds were not regarded in ordinary trade or household understanding as vegetable seeds, so the exemption did not apply. Botanical links to vegetation, or differing treatment in foreign markets, could not enlarge the scope of the notification. The Tribunal had therefore misdirected itself in extending the exemption. Case-Laws VAT and Sales Tax Fri, 26 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157686