https://www.taxtmi.com/caselaws?id=258102 The expression "fish" in Item No. 7 of the Schedule to the Agricultural Produce Cess Act, 1940 was construed according to its biological, commercial and common parlance meaning, and prawns and shrimps were treated as distinct commodities. On that interpretation, prawns and shrimps could not be brought within the scheduled entry "fish", so the cess levy on them was not sustainable. The issue was answered in favour of the assessee and against the Revenue. en-us Thu, 26 Feb 2015 00:00:00 +0530 Mon, 05 Oct 2015 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258102 The expression "fish" in Item No. 7 of the Schedule to the Agricultural Produce Cess Act, 1940 was construed according to its biological, commercial and common parlance meaning, and prawns and shrimps were treated as distinct commodities. On that interpretation, prawns and shrimps could not be brought within the scheduled entry "fish", so the cess levy on them was not sustainable. The issue was answered in favour of the assessee and against the Revenue. Case-Laws Customs Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258102