1981 (10) TMI 159 - HC - VAT and Sales Tax

Summary

Issues involved: Interpretation of the term 'fish' in relation to levy of purchase tax under section 3-B of the Orissa Sales Tax Act.

Summary:
The Member, Additional Sales Tax Tribunal, Orissa, referred a question to the court regarding the inclusion of prawn in the expression 'fish' for the purpose of purchase tax levy under section 3-B of the Orissa Sales Tax Act. The assessee contended that prawn should not be considered as fish and hence not subject to tax. The Tribunal examined various evidence including dictionary meanings, affidavits, and official notifications to determine the distinction between fish and prawn. It was found that fish and prawn are distinct commodities, supported by common parlance and official notifications excluding prawn from the definition of fish. The Tribunal concluded that prawn was not covered under the expression 'fish' for tax purposes.

In the absence of evidence to support prawn being classified as fish, the court upheld the Tribunal's decision that prawn and fish are separate commodities. Biologically and qualitatively, prawn and fish are distinct classifications, and there was no basis to consider prawn as a type of fish for tax purposes. The court agreed with the Tribunal's finding that prawn should not be included in the definition of 'fish' for the levy of purchase tax under section 3-B of the Act. The assessee was awarded costs for the reference.

Separate Judgment: Justice Behera concurred with the decision, and the reference was answered accordingly.