https://www.taxtmi.com/caselaws?id=153291 The meaning of "fish" in the purchase-tax schedule entry was construed in its common commercial sense because the Act did not define the term. Evidence from traders, catchers, consumers and lease documents showed that fish and prawn were understood and dealt with as distinct commodities, and a later notification also separately referred to prawns. On that basis, prawn was held not to be included within "fish" in the relevant entry, so purchase tax could not be levied on prawn under section 3-B of the Orissa Sales Tax Act, 1947. en-us Thu, 22 Oct 1981 00:00:00 +0530 Sat, 20 Jul 2013 17:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153291 The meaning of "fish" in the purchase-tax schedule entry was construed in its common commercial sense because the Act did not define the term. Evidence from traders, catchers, consumers and lease documents showed that fish and prawn were understood and dealt with as distinct commodities, and a later notification also separately referred to prawns. On that basis, prawn was held not to be included within "fish" in the relevant entry, so purchase tax could not be levied on prawn under section 3-B of the Orissa Sales Tax Act, 1947. Case-Laws VAT and Sales Tax Thu, 22 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153291