https://www.taxtmi.com/caselaws?id=164296 Tax exemption entries must be construed in their popular and commercial sense, and an exemption for vegetable seeds sold for cultivation cannot be extended to goods not shown to be intended for that purpose. Groundnut kernel is understood in commerce as an oil-seed used for extraction of oil, not as a vegetable seed, and there was no evidence that the assessee's sale was for cultivation. The exemption notification therefore did not apply, and the turnover relating to groundnut kernel remained taxable. en-us Thu, 30 Apr 2009 00:00:00 +0530 Tue, 22 Apr 2014 10:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164296 Tax exemption entries must be construed in their popular and commercial sense, and an exemption for vegetable seeds sold for cultivation cannot be extended to goods not shown to be intended for that purpose. Groundnut kernel is understood in commerce as an oil-seed used for extraction of oil, not as a vegetable seed, and there was no evidence that the assessee's sale was for cultivation. The exemption notification therefore did not apply, and the turnover relating to groundnut kernel remained taxable. Case-Laws VAT and Sales Tax Thu, 30 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164296