https://www.taxtmi.com/caselaws?id=161840 In the absence of an applicable deeming provision, an undefined taxing entry must be construed according to the ordinary and commercial understanding of the commodity. On that basis, dalia was treated as broken wheat and not as a distinct commercial commodity separate from foodgrains, so it remained taxable as foodgrains at the applicable 4 per cent rate. The Court therefore upheld the Tribunal's classification and rejected the claim that dalia attracted a different tax rate. en-us Fri, 30 Apr 2004 00:00:00 +0530 Fri, 07 Feb 2014 17:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161840 In the absence of an applicable deeming provision, an undefined taxing entry must be construed according to the ordinary and commercial understanding of the commodity. On that basis, dalia was treated as broken wheat and not as a distinct commercial commodity separate from foodgrains, so it remained taxable as foodgrains at the applicable 4 per cent rate. The Court therefore upheld the Tribunal's classification and rejected the claim that dalia attracted a different tax rate. Case-Laws VAT and Sales Tax Fri, 30 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161840