https://www.taxtmi.com/caselaws?id=181768 The Gauhati HC applied the common parlance test to classify soya nuggets under the Assam General Sales Tax Act. Because the statute did not specifically define the commodity, the Court looked to how persons conversant with the trade and consumers would understand it. It found that soya nuggets are manufactured from de-oiled cake, suji, rice and soda, and are a vegetarian food product, not a dry vegetable. Accordingly, the product did not fall within Item 1(b) of Schedule II and was more appropriately covered by the residuary Item 2 of Schedule III. en-us Wed, 23 Feb 2005 00:00:00 +0530 Sat, 23 Apr 2016 17:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181768 The Gauhati HC applied the common parlance test to classify soya nuggets under the Assam General Sales Tax Act. Because the statute did not specifically define the commodity, the Court looked to how persons conversant with the trade and consumers would understand it. It found that soya nuggets are manufactured from de-oiled cake, suji, rice and soda, and are a vegetarian food product, not a dry vegetable. Accordingly, the product did not fall within Item 1(b) of Schedule II and was more appropriately covered by the residuary Item 2 of Schedule III. Case-Laws VAT and Sales Tax Wed, 23 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181768