https://www.taxtmi.com/caselaws?id=159407 Coconut fibre was treated as part of the coir group for exemption purposes under the Kerala General Sales Tax Act, because the schedule and exemption notifications used a consistent commercial understanding of coir, coir yarn, coconut fibre, and related products. Applying the common parlance approach, the Court found coconut fibre was not commercially distinct from coir in the relevant taxing entries and therefore fell within the State exemption for the periods in question. As the commodity was generally exempt under State sales tax law, section 8(2A) of the Central Sales Tax Act operated to make the Central tax payable nil. en-us Mon, 23 Sep 1996 00:00:00 +0530 Sat, 23 Nov 2013 13:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159407 Coconut fibre was treated as part of the coir group for exemption purposes under the Kerala General Sales Tax Act, because the schedule and exemption notifications used a consistent commercial understanding of coir, coir yarn, coconut fibre, and related products. Applying the common parlance approach, the Court found coconut fibre was not commercially distinct from coir in the relevant taxing entries and therefore fell within the State exemption for the periods in question. As the commodity was generally exempt under State sales tax law, section 8(2A) of the Central Sales Tax Act operated to make the Central tax payable nil. Case-Laws VAT and Sales Tax Mon, 23 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159407