https://www.taxtmi.com/caselaws?id=174822 Cotton waste is not covered by the Scheduled expression "cotton ginned or unginned" under the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964, so market fee cannot be levied on it. The text applies strict construction to the fiscal charging provision and notes that a processed product is taxable only when the Schedule expressly or clearly includes it. Because cotton waste loses the ordinary identity of cotton after milling and is not separately listed, it cannot be brought within the entry by implication or by reference to broader definitions in other enactments. en-us Tue, 07 Oct 1980 00:00:00 +0530 Wed, 21 Oct 2015 17:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174822 Cotton waste is not covered by the Scheduled expression "cotton ginned or unginned" under the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964, so market fee cannot be levied on it. The text applies strict construction to the fiscal charging provision and notes that a processed product is taxable only when the Schedule expressly or clearly includes it. Because cotton waste loses the ordinary identity of cotton after milling and is not separately listed, it cannot be brought within the entry by implication or by reference to broader definitions in other enactments. Case-Laws VAT and Sales Tax Tue, 07 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174822