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TMI Blog2008 (8) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of assessment of "purchase turnover" of aluminium scrap and old utensils and vessels at the rate applicable as provided for under entry 83 of the First Schedule to the Kerala General Sales Tax Act, 1963 (for short, "the Act"). The appellant herein is a dealer within the meaning of the provisions of the Act. It manufactures aluminium utensils from scraps out of old utensils made of aluminium and aluminium alloys. The First Schedule appended to the Act contains entries concerning aluminium and household utensils, which read as under: Sl.No. Description of goods Point of levy Rate of tax per cent 5. Aluminium household utensils whether made of aluminium and aluminium alloys At the point of first sale in the State by a deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those specified in the Second Schedule F. S 8% We find much force in the contention of the learned advocate of the appellant that entry 5 as such, viz., 'aluminium household utensils whether made of aluminium . . . 'does not make any sense. The earlier entry before recasting was 'aluminium and household utensils made of aluminium' also. We are of the view that the intention of the Legislature was to retain the old entry as such but an inadvertent omission of the word 'and' has occurred while recasting the Schedule. However, even in the relevant entry, aluminium and household utensils made of aluminium are clearly embedded. We find that in the light of the present entry 5, old aluminium vessels and aluminium scrap purchased need n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontrary . . ." Mr. Sreekumar, learned counsel appearing on behalf of the appellant, raised the following contentions: (i) As the assessing authority in the earlier years of assessment had taken the view that entry 5 is attracted in terms whereof four per cent tax was only to be levied, the same should have been followed by it. (ii) Once utensils have been subjected to sales tax, no purchase tax can be levied thereon in view of section 5A of the Act. Mr. P.V. Dinesh, learned counsel appearing on behalf of the State, conceded that if sales tax has been paid on the goods, no purchase tax can be levied thereupon. The learned counsel, however, would submit that the question as to whether the aluminium scrap, with which the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um household utensils. Entry 6 deals with aluminium products and products of aluminium alloys and entry 83 deals with metal scraps. Indisputably, aluminium metal scraps would also come within the purview of entry 83. As the appellant deals in metal scrap, its case will come within the purview of entry 83. All aluminium products do not come within the purview of entry 5. It deals with only domestic utensils. For other aluminium products, a different rate of tax has been prescribed in entry 6. If there exists an entry which covers the goods in question, by necessary implication, the same would be considered to have been excluded from another entry. We will assume that entry 5 is capable of two interpretations. It may be read in the manner in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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