https://www.taxtmi.com/caselaws?id=54220 Where a taxing entry uses the undefined term "fish," its scope must be determined from legislative context, trade parlance and the statutory classification adopted elsewhere. Because shrimp and prawn were separately treated as distinct commodities in related fiscal statutes and the Revenue did not establish that they fall within the commercial or statutory meaning of fish, they could not be brought within the schedule by implication. Cess was therefore not leviable on their export under the Agricultural Produce Cess Act, 1940. en-us Fri, 08 Jul 2005 00:00:00 +0530 Mon, 18 Oct 2010 18:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54220 Where a taxing entry uses the undefined term "fish," its scope must be determined from legislative context, trade parlance and the statutory classification adopted elsewhere. Because shrimp and prawn were separately treated as distinct commodities in related fiscal statutes and the Revenue did not establish that they fall within the commercial or statutory meaning of fish, they could not be brought within the schedule by implication. Cess was therefore not leviable on their export under the Agricultural Produce Cess Act, 1940. Case-Laws Customs Fri, 08 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54220