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TMI Blog1963 (8) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... hat M/s. Mahajan Brothers of Indore are dealers in hosiery. In the assessment of sales tax for the period from 1st April, 1959, to 31st March, 1960, they were assessed to sales tax on hosiery sold by them at the rate of four per cent., according to entry No. 1 of Part VI of Schedule II to the Act. The assessee contended that hosiery goods were liable to tax at the rate of one per cent., under entry No. 2 of Part IV of Schedule II as they were "ready-made garments". This contention was overruled by the Assistant Sales Tax Officer as well as by the Appellate Assistant Commissioner of Sales Tax in the appeal, which the assessee had preferred against the assessment order. The assessee then preferred an appeal before the Board of Revenue. The Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready-made garments" or of "hosiery goods". These words must, therefore, be understood according to the common commercial parlance and in their popular meaning as understood by people who deal in or purchase ready-made garments or hosiery. As the Supreme Court has in Ramavatar v. Assistant Sales Tax Officer[1961] 12 S.T.C. 286; A.I.R. 1961 S.C. 1325., while considering the meaning of the term "vegetables" as used in the Central Provinces and Berar Sales Tax Act, 1947, observed that the terms and expressions used in taxing statutes must be construed not in any technical sense but as understood in common parlance and that if a word or term is one of everyday use, it must be construed in its popular sense, meaning "that sense which people conv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy-made garments" excluding garments of pure silk cloth. Thus this entry makes a distinction between "garments which are ready-made" and "garments which can be made to order", and garments which are made of pure silk cloth and garments which are made of other cloth. The fallacy in the reasoning of the Board of Revenue that "garments" mean "clothes" and "clothes" mean "wearing apparels" and "hosiery goods" are also "wearing apparels" lies in assuming that hosiery goods are made of cloth and they are available ready-made as well as they can be made to order. It is well known that hosiery goods are available in standard sizes and when one needs them, one does not place order for them with the hosier. One just goes to the shop of the hosier and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mufflers and "topas", were garments for the purposes of the notification. After noticing the dictionary meaning of the word "garment", the learned judges of the Rajasthan High Court observed: "In its primary meaning 'garment' means any article of clothing irrespective of the fact whether it is visible to another or not. It is the use of covering human body which gives content to the word. Besides articles such as muffler or caps normally constitute an outer covering. Under the notification there is no qualification, except its price, mentioned to distinguish garments before they are exempted from tax. Rather the word 'any' preceding the word 'garment' has the tendency of widening its amplitude. We see no reason to import any qualificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -made hosiery or knitted garments". It was suggested on behalf or the assessee that this amendment indicated that "ready-made garments" included hosiery or knitted goods. We are unable to accept this contention. This amendment, which came into force after the assessment period in the present case, has clearly no applicability here. The express exclusion made by the amendment of "ready-made hosiery or knitted garments" from "readymade garments" cannot in any way affect or widen the plain and natural meaning of the term "ready-made garment" so as to include hosiery goods. The amendment is only by way of abundant caution so as to place beyond doubt or controversy that ready-made garments do not include hosiery goods. 8.. Learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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