https://www.taxtmi.com/caselaws?id=386485 Where an exemption notification uses the term "fruit" without definition, the expression is construed in its ordinary and legal sense. On that approach, the relevant test is whether the produce is the ripened ovary of a tree, not whether it is edible in common usage. Applying that interpretation, palm oil fruit was treated as fruit for purposes of the Goods Transport Agency service tax exemption under Notification No. 33/2004-ST, so the denial of exemption was unsustainable and the demand did not survive. en-us Fri, 07 Jun 2019 00:00:00 +0530 Tue, 10 Dec 2019 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386485 Where an exemption notification uses the term "fruit" without definition, the expression is construed in its ordinary and legal sense. On that approach, the relevant test is whether the produce is the ripened ovary of a tree, not whether it is edible in common usage. Applying that interpretation, palm oil fruit was treated as fruit for purposes of the Goods Transport Agency service tax exemption under Notification No. 33/2004-ST, so the denial of exemption was unsustainable and the demand did not survive. Case-Laws Service Tax Fri, 07 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386485