https://www.taxtmi.com/caselaws?id=161626 Yeast was held not to be a chemical for Kerala sales tax classification because it is a living microscopic fungus, and its use in fermentation or other chemical processes does not alter its essential character. The court applied the ordinary and commercial meaning of the entry and rejected the common parlance and functional approach urged by the Revenue, finding that a clear fiscal entry cannot be expanded by reference to use. Yeast also did not qualify as food or food preparation under the alternative entry. It therefore fell outside entry 29, the earlier entry 42, and entry 56, and was not taxable as a chemical commodity. en-us Tue, 26 Aug 2003 00:00:00 +0530 Mon, 03 Feb 2014 12:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161626 Yeast was held not to be a chemical for Kerala sales tax classification because it is a living microscopic fungus, and its use in fermentation or other chemical processes does not alter its essential character. The court applied the ordinary and commercial meaning of the entry and rejected the common parlance and functional approach urged by the Revenue, finding that a clear fiscal entry cannot be expanded by reference to use. Yeast also did not qualify as food or food preparation under the alternative entry. It therefore fell outside entry 29, the earlier entry 42, and entry 56, and was not taxable as a chemical commodity. Case-Laws VAT and Sales Tax Tue, 26 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161626