https://www.taxtmi.com/caselaws?id=159553 A sales tax exemption entry for "fish" was construed in common and commercial parlance, and prawns were held to be a distinct commodity. The court treated the later amendment expressly excluding prawns and lobsters as clarificatory of the original notification, indicating that prawns were never intended to fall within the exemption. The existence of a separate taxable entry for prawns supported that interpretation, and the later restoration of the original wording did not change the result. The assessee could not rely on the 1989 exemption for the earlier period, so the exemption benefit was denied. en-us Wed, 03 Feb 1993 00:00:00 +0530 Wed, 27 Nov 2013 13:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159553 A sales tax exemption entry for "fish" was construed in common and commercial parlance, and prawns were held to be a distinct commodity. The court treated the later amendment expressly excluding prawns and lobsters as clarificatory of the original notification, indicating that prawns were never intended to fall within the exemption. The existence of a separate taxable entry for prawns supported that interpretation, and the later restoration of the original wording did not change the result. The assessee could not rely on the 1989 exemption for the earlier period, so the exemption benefit was denied. Case-Laws VAT and Sales Tax Wed, 03 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159553