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TMI Blog1977 (8) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... that it was not entitled to purchase sodi-bi-crab free of tax, Therefore, the assessing officer, while accepting the gross turnover returned by the assessee, assessed tax on Rs. 36,040 00 and advanced additional tax demand of Rs. 1,802. 3. The assessee preferred an appeal before the Assistant Commissioner and urged before him that the purchasing dealer was entitled to purchase grocery goods free of tax on the strength of its registration certificate. Soda-bi-crab being an item of grocery goods, the sale turn over thereof ought to have been allowed as deduction. In repelling the above contention, the Assistant Commissioner assigned the following reasons:- m afraid I am unable to agree with the learned counsel. In the list of grocery art ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r which the learned assessing officer was justified in holding that a registered dealer being authorised to purchase grocery goods cannot purchase. Sodi-bi-crab free of tax on the strength of his registration certificate. So I confirm the order of assessment. 4. The learned Advocate appearing for the assessee urged that soda-bi-crab which is commonly known as eating soda is generally available in grocery shops. So in common parlance it is an item of grocery goods. The purchasing dealer was entitled to purchase grocery goods on the strength of its certificate of registration. Therfore, the sale turnover of Sodi-bi-carb should be allowed as deduction. It is necessary to examine this contention. 5. The following facts are not in dispute. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that the work "Kirana" (Kirana is equivalent to grocery) is a compendious expression which covers within its ambit goods of all sorts which are commonly vended by a grocer. When an expression like "Kirana" is used in a taxing statue, it must be interpreted in a popular sense as commonly understood in the general usage and known in trade and commerce. 8. Undoubtedly, Sodi-bi-crab is generally available in grocery shops. The assesee who mainly carried on business in grocery goods sold the same to the purchasing dealer who also mainly carried on business in grocery goods. Sodi-bi-crab is commonly used by the people in preparation of food and snacks 'section of people also use it as a cure for indigestion. In order to a purchase Sodi-bi-c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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