Strict construction of taxing entries barred entry tax on turmeric and similar goods under the generic "spices" classification.

The Schedule to the Calcutta Metropolitan entry tax law had to be construed strictly, because section 6 imposed liability only on goods clearly specified in the taxing entry. The term "spices" was read to mean flavouring substances used in food, judged by dictionary meaning and common understanding, but ambiguity in a fiscal provision had to be resolved in favour of the subject. On that construction, turmeric, cardamom, cloves and similar items were too general to fall within the generic head "spices" where turmeric was not separately identified as a taxable item. The goods were therefore not chargeable to entry tax under that entry.

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Issues: Whether the expression "spices" in item 10(a) of the Schedule to the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 covered turmeric, cardamom, cloves and similar items so as to attract entry tax under section 6 of the Act.

Analysis: The charging provision under section 6 fastened liability only on specified goods, and the Schedule had to be read strictly as part of a taxing statute. The expression "spices" was held to denote substances used as flavouring ingredients for food, whether judged by dictionary meaning or by common understanding. The Court applied the principle that a fiscal provision creating liability must be clear and specific, and that ambiguity in a taxing entry must operate in favour of the subject. On that construction, turmeric and similar items were too general and vague to be treated as taxable merely under the generic head "spices", especially when the Act did not identify turmeric as a separate taxable item.

Conclusion: The items brought by the petitioner were not chargeable to entry tax under the generic entry "spices".

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