https://www.taxtmi.com/caselaws?id=162268 Seeds of wheat, paddy, pulses and mustard sold for sowing do not fall within the exempt expressions "cereals in all its forms" or "pulses in all its forms" under the Assam General Sales Tax Act, 1993. Applying common parlance and commercial sense, the court noted that such commodities are processed, treated and marketed as certified seeds for germination and reproduction, giving them a distinct commercial identity from edible foodgrains. The broader "all forms" language was held not to extend to these seed products, so they remain taxable under the residuary entry in Schedule III. en-us Wed, 05 Oct 2005 00:00:00 +0530 Fri, 21 Feb 2014 17:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162268 Seeds of wheat, paddy, pulses and mustard sold for sowing do not fall within the exempt expressions "cereals in all its forms" or "pulses in all its forms" under the Assam General Sales Tax Act, 1993. Applying common parlance and commercial sense, the court noted that such commodities are processed, treated and marketed as certified seeds for germination and reproduction, giving them a distinct commercial identity from edible foodgrains. The broader "all forms" language was held not to extend to these seed products, so they remain taxable under the residuary entry in Schedule III. Case-Laws VAT and Sales Tax Wed, 05 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162268