https://www.taxtmi.com/caselaws?id=160798 Husk of isabgul was held not to be husk of cereals, because classification must follow the ordinary and common parlance meaning of the commodity, supported by scientific and dictionary material. On that reasoning, the exemption for husk and bran of cereals and pulses did not apply. The classification issue on whether husk of isabgul fell under the drugs and medicines entry was left undecided, because the authority had not given a clear finding on that specific entry. The matter was therefore sent back for fresh determination of the applicable tax rate under the relevant schedule entry. en-us Fri, 19 Apr 2002 00:00:00 +0530 Tue, 24 Dec 2013 17:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160798 Husk of isabgul was held not to be husk of cereals, because classification must follow the ordinary and common parlance meaning of the commodity, supported by scientific and dictionary material. On that reasoning, the exemption for husk and bran of cereals and pulses did not apply. The classification issue on whether husk of isabgul fell under the drugs and medicines entry was left undecided, because the authority had not given a clear finding on that specific entry. The matter was therefore sent back for fresh determination of the applicable tax rate under the relevant schedule entry. Case-Laws VAT and Sales Tax Fri, 19 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160798