https://www.taxtmi.com/caselaws?id=90881 In a fiscal enactment, a scheduled entry must be read in its popular or commercial sense, and a charging provision must be strictly construed without enlarging the levy by intendment or implication. Applying that principle, prawns were treated as a distinct commodity from fish in common parlance and trade, and their aquatic character alone did not bring them within Item 7 of the Schedule. The Court therefore declined to extend the expression "fish" to prawns, with the result that cess could not be levied on them under the Act. en-us Fri, 26 Feb 1999 00:00:00 +0530 Wed, 12 Oct 2011 19:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90881 In a fiscal enactment, a scheduled entry must be read in its popular or commercial sense, and a charging provision must be strictly construed without enlarging the levy by intendment or implication. Applying that principle, prawns were treated as a distinct commodity from fish in common parlance and trade, and their aquatic character alone did not bring them within Item 7 of the Schedule. The Court therefore declined to extend the expression "fish" to prawns, with the result that cess could not be levied on them under the Act. Case-Laws Indian Laws Fri, 26 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90881