https://www.taxtmi.com/caselaws?id=283178 Exemption entries in taxing statutes are construed in their popular or commercial sense, not by scientific or botanical classification, unless the statute defines the term otherwise. Applying that test, ripened coconut was not treated as a "fresh fruit" or "vegetable" for the exemption notification under the Tamil Nadu General Sales Tax Act, and the assessee failed to show that it was understood as an exempt article in the relevant market or locality. The claim to exemption therefore failed, and sales turnover from coconut remained liable to sales tax. en-us Mon, 29 Jul 1985 00:00:00 +0530 Wed, 11 Sep 2019 11:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283178 Exemption entries in taxing statutes are construed in their popular or commercial sense, not by scientific or botanical classification, unless the statute defines the term otherwise. Applying that test, ripened coconut was not treated as a "fresh fruit" or "vegetable" for the exemption notification under the Tamil Nadu General Sales Tax Act, and the assessee failed to show that it was understood as an exempt article in the relevant market or locality. The claim to exemption therefore failed, and sales turnover from coconut remained liable to sales tax. Case-Laws VAT and Sales Tax Mon, 29 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283178