Supreme Court of India
M/s. Mauri Yeast India Pvt. Ltd. v. State of U.P. and Another
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From the headnote
Uttar Pradesh Sales Tax Act-Notification dated 7. 9. 1981 """ Entry 21 - Yeast liable to duty as a chemical and not as an unclassified item. Tax/Taxation: Two views - Held: One which favours assessee to be adopted. c Classification accepted by revenue for long time - Onus on revenue to show classification under different heading - Plea that under s.101 Evidence Act, onus would be on assessee cannot be accepted as provisions of Evidence Act not applicable. Interpretation of statutes - Fiscal statute: Interpretation of word - Trade or commercial meaning or end user context relevant factor for
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