https://www.taxtmi.com/caselaws?id=159283 Ragi flour was held not to fall within an exemption for ragi because grinding produced a separate commercial commodity with distinct identity and utility; the exemption for the original grain could not be extended to the processed product. A later notification exempting ragi flour could not enlarge the scope of the earlier entry, and contemporanea expositio was given limited weight against the plain meaning of a strictly construed fiscal exemption. The assessee's claim failed, the appeals succeeded, the writ petitions were dismissed, and the assessment orders were restored. en-us Wed, 29 Jan 1997 00:00:00 +0530 Tue, 19 Nov 2013 17:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159283 Ragi flour was held not to fall within an exemption for ragi because grinding produced a separate commercial commodity with distinct identity and utility; the exemption for the original grain could not be extended to the processed product. A later notification exempting ragi flour could not enlarge the scope of the earlier entry, and contemporanea expositio was given limited weight against the plain meaning of a strictly construed fiscal exemption. The assessee's claim failed, the appeals succeeded, the writ petitions were dismissed, and the assessment orders were restored. Case-Laws VAT and Sales Tax Wed, 29 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159283