https://www.taxtmi.com/caselaws?id=164786 De-husked water-melon seed was held not to qualify for exemption under the entry for seeds of all varieties because the exemption was construed as covering seeds meant for agricultural or horticultural use. The product had lost the essential character of a seed for sowing, most of the sample consisted of dead seeds without germination capacity, and it had acquired a distinct commercial identity as a processed item used mainly for cooking. It was therefore treated as a taxable commodity under Schedule CA, and the exemption claim was denied on the merits. en-us Sun, 04 Jan 2009 00:00:00 +0530 Wed, 30 Apr 2014 15:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164786 De-husked water-melon seed was held not to qualify for exemption under the entry for seeds of all varieties because the exemption was construed as covering seeds meant for agricultural or horticultural use. The product had lost the essential character of a seed for sowing, most of the sample consisted of dead seeds without germination capacity, and it had acquired a distinct commercial identity as a processed item used mainly for cooking. It was therefore treated as a taxable commodity under Schedule CA, and the exemption claim was denied on the merits. Case-Laws VAT and Sales Tax Sun, 04 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164786