https://www.taxtmi.com/caselaws?id=159800 Green tea leaves were held not to fall within the expression "flowers and plants" in entry 47 of the First Schedule to the Bengal Finance (Sales Tax) Act, 1941, because undefined fiscal words must be understood in trade and common parlance, not in a broad botanical sense. The exemption claim therefore failed, as tea leaves retained a distinct identity in the tea trade and the Schedule separately dealt with parts of plants in specific entries. The delayed return and non-payment of tax also attracted penalty and interest, since no sufficient justification for the delay was shown and a bona fide belief did not displace the statutory liability. en-us Wed, 25 Feb 1998 00:00:00 +0530 Mon, 02 Dec 2013 13:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159800 Green tea leaves were held not to fall within the expression "flowers and plants" in entry 47 of the First Schedule to the Bengal Finance (Sales Tax) Act, 1941, because undefined fiscal words must be understood in trade and common parlance, not in a broad botanical sense. The exemption claim therefore failed, as tea leaves retained a distinct identity in the tea trade and the Schedule separately dealt with parts of plants in specific entries. The delayed return and non-payment of tax also attracted penalty and interest, since no sufficient justification for the delay was shown and a bona fide belief did not displace the statutory liability. Case-Laws VAT and Sales Tax Wed, 25 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159800