https://www.taxtmi.com/caselaws?id=162114 Camellia tea seeds were treated as flower seeds within Entry No. 37 of Schedule I to the West Bengal Sales Tax Act, 1994 because the term "flower seeds" was undefined and had to be read in common parlance. The tribunal reasoned that seeds sold for growing flower plants retained that character even though camellia plants may also be used in tea production. It further held that later insertion of tea seed in another entry could not narrow a clear exemption by implication, and the interpretation favouring the dealer had to prevail. The revisional order was therefore set aside and the seeds were exempt from tax. en-us Thu, 16 Jan 2003 00:00:00 +0530 Wed, 19 Feb 2014 14:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162114 Camellia tea seeds were treated as flower seeds within Entry No. 37 of Schedule I to the West Bengal Sales Tax Act, 1994 because the term "flower seeds" was undefined and had to be read in common parlance. The tribunal reasoned that seeds sold for growing flower plants retained that character even though camellia plants may also be used in tea production. It further held that later insertion of tea seed in another entry could not narrow a clear exemption by implication, and the interpretation favouring the dealer had to prevail. The revisional order was therefore set aside and the seeds were exempt from tax. Case-Laws VAT and Sales Tax Thu, 16 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162114