https://www.taxtmi.com/caselaws?id=159801 An undefined fiscal entry must be read in its common commercial sense, not in a scientific or botanical sense, and the associated words in the entry take colour from each other under noscitur a sociis. On that approach, "flowers and plants" in Schedule I was confined to decorative flowers and plants of a similar decorative character, not to all botanical parts of a plant. Dried roots, bark-clippings, fruits and medicinal herbs used as raw materials for ayurvedic medicines therefore fell outside the exemption and remained liable to purchase tax under section 4(6)(iii) of the Bengal Finance (Sales Tax) Act, 1941. en-us Wed, 04 Feb 1998 00:00:00 +0530 Mon, 02 Dec 2013 13:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159801 An undefined fiscal entry must be read in its common commercial sense, not in a scientific or botanical sense, and the associated words in the entry take colour from each other under noscitur a sociis. On that approach, "flowers and plants" in Schedule I was confined to decorative flowers and plants of a similar decorative character, not to all botanical parts of a plant. Dried roots, bark-clippings, fruits and medicinal herbs used as raw materials for ayurvedic medicines therefore fell outside the exemption and remained liable to purchase tax under section 4(6)(iii) of the Bengal Finance (Sales Tax) Act, 1941. Case-Laws VAT and Sales Tax Wed, 04 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159801