https://www.taxtmi.com/caselaws?id=144115 Flower plants do not fall within item No. 7 of the Second Schedule to the Bengal Finance (Sales Tax) Act, 1941, because the exemption entry is construed according to its plain language. The word "plants" is read in context with the preceding reference to "vegetables, green or dried and vegetable seeds", and the qualifying language in the entry governs the whole provision. In exemption matters, the claimant bears the burden of showing that the goods clearly come within the exempting entry. On that construction, flower plants are not entitled to sales tax exemption. en-us Thu, 07 Apr 1966 00:00:00 +0530 Fri, 19 Apr 2013 17:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144115 Flower plants do not fall within item No. 7 of the Second Schedule to the Bengal Finance (Sales Tax) Act, 1941, because the exemption entry is construed according to its plain language. The word "plants" is read in context with the preceding reference to "vegetables, green or dried and vegetable seeds", and the qualifying language in the entry governs the whole provision. In exemption matters, the claimant bears the burden of showing that the goods clearly come within the exempting entry. On that construction, flower plants are not entitled to sales tax exemption. Case-Laws VAT and Sales Tax Thu, 07 Apr 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144115