https://www.taxtmi.com/caselaws?id=164751 Crushed chillies, spent chillies and chilli seeds obtained after oleoresin extraction from dry chillies were treated as the same commodity as dry chillies under common parlance and trade understanding. The later amendment expressly including cut chillies, spent chillies and chilli seeds in the schedule was read as confirming that the entry already covered such processed remnants. On that basis, the residuary rate did not apply and the commodity was taxable under the dry chillies entry at 4 per cent, including for the period before 1 April 2006. en-us Thu, 10 Dec 2009 00:00:00 +0530 Tue, 21 Oct 2014 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164751 Crushed chillies, spent chillies and chilli seeds obtained after oleoresin extraction from dry chillies were treated as the same commodity as dry chillies under common parlance and trade understanding. The later amendment expressly including cut chillies, spent chillies and chilli seeds in the schedule was read as confirming that the entry already covered such processed remnants. On that basis, the residuary rate did not apply and the commodity was taxable under the dry chillies entry at 4 per cent, including for the period before 1 April 2006. Case-Laws VAT and Sales Tax Thu, 10 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164751