https://www.taxtmi.com/caselaws?id=165808 Tax exemption notifications are construed by ordinary common-parlance meaning: sugar-cane was treated as a grass cultivated for sugar, not as "green vegetables," so it did not qualify for exemption. The commentary also notes that the statutory definition of "dealer" was broad enough to include a producer and seller of goods, bringing the sugar-cane seller within tax liability. It further states that the 1950 amendment to the dealer definition was not confined to a single financial year, because the preamble could not limit the plain text of the amendment, and no presidential assent issue arose where the matter fell within the State's taxing power. en-us Mon, 20 Nov 1961 00:00:00 +0530 Wed, 21 Jan 2015 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165808 Tax exemption notifications are construed by ordinary common-parlance meaning: sugar-cane was treated as a grass cultivated for sugar, not as "green vegetables," so it did not qualify for exemption. The commentary also notes that the statutory definition of "dealer" was broad enough to include a producer and seller of goods, bringing the sugar-cane seller within tax liability. It further states that the 1950 amendment to the dealer definition was not confined to a single financial year, because the preamble could not limit the plain text of the amendment, and no presidential assent issue arose where the matter fell within the State's taxing power. Case-Laws VAT and Sales Tax Mon, 20 Nov 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165808