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Tries and dismisses following court's conclusion (5)

Ross

I believe the answer is:

taxes

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'tries' is the definition.
The answer and definition can be both related to consumption as well as being verbs in their -s form.
Perhaps you can see a link between them that I can't see?

'dismisses following court's conclusion' is the wordplay.
'dismisses' becomes 'axes' (I've seen this in another clue).
'following' says to put letters next to each other.
'conclusion' says to take the final letters.
The last letter of 'court' is 't'.
'axes' put after 't' is 'TAXES'.

'and' is the link.

Can you help me to learn more?

(Other definitions for taxes that I've seen before include "Puts great strain on, as Revenue Commissioners do" , "Levies duty" , "Levies, strains" , "Levies imposed by government" .)

I've seen this clue in The Guardian.
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