food grains

This query is : Resolved 

21 August 2010 In the notification no 04/2010 of service tax, there is a exemption in service tax on
transport of "food grains or pulses" by road
(applicable from 27.02.10)
Please define the word "food grain" in this context, is there any written defination under service tax act?

26 August 2010 General Trade Understanding / common understanding is to be applied in the absence of definition.


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