https://www.taxtmi.com/caselaws?id=162660 Baby fish sold to fish farms was held to fall within entry 18 of the Third Schedule to the Kerala General Sales Tax Act, 1963 as fresh fish, so it qualified for sales tax exemption. The interpretation of the schedule was taken as a whole, and the legislative pattern showed that exemptions were not confined to items used as human food or for final consumption. The presence of exemptions for marine products and nursery plants, seedlings, suckers and seeds supported treating baby fish intended for rearing as exempt rather than as a taxable residuary item. The revision failed. en-us Thu, 13 Jul 2006 00:00:00 +0530 Wed, 12 Mar 2014 13:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162660 Baby fish sold to fish farms was held to fall within entry 18 of the Third Schedule to the Kerala General Sales Tax Act, 1963 as fresh fish, so it qualified for sales tax exemption. The interpretation of the schedule was taken as a whole, and the legislative pattern showed that exemptions were not confined to items used as human food or for final consumption. The presence of exemptions for marine products and nursery plants, seedlings, suckers and seeds supported treating baby fish intended for rearing as exempt rather than as a taxable residuary item. The revision failed. Case-Laws VAT and Sales Tax Thu, 13 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162660