https://www.taxtmi.com/caselaws?id=160116 Mochai and horsegram were held not to fall within entry 6-A of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, because the entry lists specific pulses by botanical name and classification had to be determined by botanical identity rather than a broad family or dictionary meaning. Since the botanical names of mochai and horsegram did not match the botanical names attached to the pulses in the entry, the earlier view treating them as covered was unsustainable. The revenue revisions succeeded, the tribunal's classification was reversed, and the appellate assistant commissioner's order was restored. en-us Sun, 03 Sep 2000 00:00:00 +0530 Mon, 09 Dec 2013 18:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160116 Mochai and horsegram were held not to fall within entry 6-A of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, because the entry lists specific pulses by botanical name and classification had to be determined by botanical identity rather than a broad family or dictionary meaning. Since the botanical names of mochai and horsegram did not match the botanical names attached to the pulses in the entry, the earlier view treating them as covered was unsustainable. The revenue revisions succeeded, the tribunal's classification was reversed, and the appellate assistant commissioner's order was restored. Case-Laws VAT and Sales Tax Sun, 03 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160116