https://www.taxtmi.com/caselaws?id=162121 An exemption for "kachri" under the U.P. Sales Tax Act was construed in its common and trade parlance sense because neither the Act nor the notification defined the term. The product made from maida was not shown to be understood as kachri in ordinary commerce; evidence indicated that kachri is ordinarily a rice-based preparation. The dealer's own descriptions in vouchers and registration records, and the fact that the product was fried in oil, were insufficient to establish exemption. The burden of proving entitlement to the exemption remained on the dealer, and that burden was not discharged, so the product was treated as namkeen and taxed accordingly. en-us Mon, 26 Apr 2004 00:00:00 +0530 Wed, 19 Feb 2014 15:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162121 An exemption for "kachri" under the U.P. Sales Tax Act was construed in its common and trade parlance sense because neither the Act nor the notification defined the term. The product made from maida was not shown to be understood as kachri in ordinary commerce; evidence indicated that kachri is ordinarily a rice-based preparation. The dealer's own descriptions in vouchers and registration records, and the fact that the product was fried in oil, were insufficient to establish exemption. The burden of proving entitlement to the exemption remained on the dealer, and that burden was not discharged, so the product was treated as namkeen and taxed accordingly. Case-Laws VAT and Sales Tax Mon, 26 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162121