https://www.taxtmi.com/caselaws?id=782968 In construing sales tax exemption entries, goods must be classified by their ordinary commercial meaning, and the word "fresh" must be given effect. Pineapple slices, pineapple tidbits, fruit cocktail preserved in sugar syrup, and canned fruit in vacuum-sealed containers are processed products with a commercial identity different from fruits in their natural and perishable state. They therefore do not qualify as "fresh fruits" within Entry A-23 of the Bombay Sales Tax Act, 1959 and are not exempt from tax on that basis. The reference was answered against the assessee and the Tribunal's contrary classification was set aside. en-us Thu, 04 Dec 2025 00:00:00 +0530 Mon, 08 Dec 2025 08:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782968 In construing sales tax exemption entries, goods must be classified by their ordinary commercial meaning, and the word "fresh" must be given effect. Pineapple slices, pineapple tidbits, fruit cocktail preserved in sugar syrup, and canned fruit in vacuum-sealed containers are processed products with a commercial identity different from fruits in their natural and perishable state. They therefore do not qualify as "fresh fruits" within Entry A-23 of the Bombay Sales Tax Act, 1959 and are not exempt from tax on that basis. The reference was answered against the assessee and the Tribunal's contrary classification was set aside. Case-Laws VAT / Sales Tax Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782968