https://www.taxtmi.com/caselaws?id=168129 In a taxing statute, an entry imposing cess must be construed strictly, and liability cannot be extended by implication or broad purposive reading. The expression "vegetable" is to be understood in common parlance, not in its botanical sense, and "processing" applies only where the product retains its character as a vegetable product. On that basis, sugar manufacture is not treated as processing of vegetable products, and manufacture of alcohol from molasses, being derived from sugar manufacture, is also outside the entry. The cess therefore could not be levied on either activity under the relevant schedule entry. en-us Tue, 22 Oct 1991 00:00:00 +0530 Tue, 09 Dec 2025 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168129 In a taxing statute, an entry imposing cess must be construed strictly, and liability cannot be extended by implication or broad purposive reading. The expression "vegetable" is to be understood in common parlance, not in its botanical sense, and "processing" applies only where the product retains its character as a vegetable product. On that basis, sugar manufacture is not treated as processing of vegetable products, and manufacture of alcohol from molasses, being derived from sugar manufacture, is also outside the entry. The cess therefore could not be levied on either activity under the relevant schedule entry. Case-Laws Indian Laws Tue, 22 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168129