https://www.taxtmi.com/caselaws?id=159010 Dry green garlic was treated as exempt as a vegetable under the Tamil Nadu General Sales Tax Act because, on the earlier binding view followed by the Tribunal, green garlic that was dried but not dehydrated continued to fall within the relevant exemption notification; the exemption on garlic turnover was therefore upheld. Salt petre was held to fall within item 138 of the First Schedule as a chemical taxable at 8 per cent because commodity classification depends on its general commercial and physical characteristics under the relevant entry, not on a purchaser's particular end use; the contrary statutory comparisons relied on were held inapposite, and the classification as a taxable chemical was sustained. en-us Tue, 14 Mar 1995 00:00:00 +0530 Wed, 13 Nov 2013 14:26:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159010 Dry green garlic was treated as exempt as a vegetable under the Tamil Nadu General Sales Tax Act because, on the earlier binding view followed by the Tribunal, green garlic that was dried but not dehydrated continued to fall within the relevant exemption notification; the exemption on garlic turnover was therefore upheld. Salt petre was held to fall within item 138 of the First Schedule as a chemical taxable at 8 per cent because commodity classification depends on its general commercial and physical characteristics under the relevant entry, not on a purchaser's particular end use; the contrary statutory comparisons relied on were held inapposite, and the classification as a taxable chemical was sustained. Case-Laws VAT and Sales Tax Tue, 14 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159010