Strict construction of fiscal charging entries excludes cotton waste from the scheduled expression "cotton ginned or unginned".

Cotton waste is not covered by the Scheduled expression "cotton ginned or unginned" under the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964, so market fee cannot be levied on it. The text applies strict construction to the fiscal charging provision and notes that a processed product is taxable only when the Schedule expressly or clearly includes it. Because cotton waste loses the ordinary identity of cotton after milling and is not separately listed, it cannot be brought within the entry by implication or by reference to broader definitions in other enactments.

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Issues: Whether cotton waste falls within the expression "cotton ginned or unginned" in the Schedule to the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964 so as to attract market fee under the Act.

Analysis: The levy of market fee is confined to transactions in respect of specified agricultural produce. The statutory definition of agricultural produce extends to items in processed form, but the Schedule shows that where the legislature intended to include a processed product losing its original identity, it did so expressly by specific entry. Cotton waste is not cotton in its ordinary sense, does not retain the identity of cotton after the mill process, and is not shown by the Schedule to have been separately included. The Act being fiscal in nature, its charging provision must be strictly construed, and nothing can be added by implication. The fact that other enactments expressly included cotton waste in the definition of cotton did not justify reading that expression into the Schedule.

Conclusion: Cotton waste does not fall within the Scheduled entry "cotton ginned or unginned" and is not liable to market fee under the Act.

Ratio Decidendi: A fiscal charging provision must be strictly construed, and a processed product is taxable only when the statute expressly or clearly brings it within the charging entry; it cannot be included by implication merely because it contains traces of the original commodity.

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