https://www.taxtmi.com/caselaws?id=160900 Cashewnut seed in imported form was not covered by the exempted entry for dry or preserved fruit because it was raw seed requiring roasting and cracking before the kernel could be obtained. It was also not "fresh fruit" in common parlance, as the goods were dry seeds rather than edible fruit in a natural fresh condition. The tribunal therefore treated the goods as falling within the general taxable category under the West Bengal Sales Tax Act, 1994, and held that import without a way bill amounted to statutory contravention. The seizure was upheld and the cashewnut seed was treated as taxable, not tax-free. en-us Wed, 01 Nov 2000 00:00:00 +0530 Thu, 26 Dec 2013 14:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160900 Cashewnut seed in imported form was not covered by the exempted entry for dry or preserved fruit because it was raw seed requiring roasting and cracking before the kernel could be obtained. It was also not "fresh fruit" in common parlance, as the goods were dry seeds rather than edible fruit in a natural fresh condition. The tribunal therefore treated the goods as falling within the general taxable category under the West Bengal Sales Tax Act, 1994, and held that import without a way bill amounted to statutory contravention. The seizure was upheld and the cashewnut seed was treated as taxable, not tax-free. Case-Laws VAT and Sales Tax Wed, 01 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160900