https://www.taxtmi.com/caselaws?id=153919 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. en-us Wed, 23 Sep 1981 00:00:00 +0530 Thu, 01 Aug 2013 16:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153919 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. Case-Laws VAT and Sales Tax Wed, 23 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153919