https://www.taxtmi.com/caselaws?id=163661 An exemption entry for vegetables and vegetable leaves used for human consumption was construed in its common parlance sense under the Kerala General Sales Tax Act, 1963. Thulasi leaves, being an ayurvedic herb used mainly for medicinal and religious purposes rather than as food, did not fall within that ordinary meaning and were not covered by Entry 59 of the Third Schedule. Their use as a raw material in manufacture did not extend the exemption. The purchase tax under section 5A therefore remained payable, and the assessee was not entitled to exemption. en-us Tue, 03 Oct 2006 00:00:00 +0530 Mon, 07 Apr 2014 11:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163661 An exemption entry for vegetables and vegetable leaves used for human consumption was construed in its common parlance sense under the Kerala General Sales Tax Act, 1963. Thulasi leaves, being an ayurvedic herb used mainly for medicinal and religious purposes rather than as food, did not fall within that ordinary meaning and were not covered by Entry 59 of the Third Schedule. Their use as a raw material in manufacture did not extend the exemption. The purchase tax under section 5A therefore remained payable, and the assessee was not entitled to exemption. Case-Laws VAT and Sales Tax Tue, 03 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163661