https://www.taxtmi.com/caselaws?id=331447 An undefined commodity description in a taxing statute is construed by common parlance and commercial understanding, so prawns and shrimps were treated as distinct from "fish" and outside the Agricultural Produce Cess Act, 1940 Schedule. Cess therefore could not be levied on that basis. The Act's repeal with effect from 25.09.2006 also meant that no cess could validly be imposed on exports made after repeal, and post-repeal levies were without authority of law. The refund claims based on such levies were accordingly sustainable, and the departmental challenge failed. en-us Tue, 24 May 2016 00:00:00 +0530 Wed, 04 Jan 2017 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331447 An undefined commodity description in a taxing statute is construed by common parlance and commercial understanding, so prawns and shrimps were treated as distinct from "fish" and outside the Agricultural Produce Cess Act, 1940 Schedule. Cess therefore could not be levied on that basis. The Act's repeal with effect from 25.09.2006 also meant that no cess could validly be imposed on exports made after repeal, and post-repeal levies were without authority of law. The refund claims based on such levies were accordingly sustainable, and the departmental challenge failed. Case-Laws Customs Tue, 24 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331447