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TMI Blog1963 (11) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... cedents of this provision. Under the Madras General Sales Tax Act groundnuts were taxed at multiple points. Every purchaser was liable to pay the tax. After the Andhra Pradesh General Sales Tax Act, 1957, was passed, single point levy was introduced and the point of levy was the first purchase within the State. The Amending Act 26 of 1959 changed the point of taxation and declared that it is the last purchaser in the State who would be liable to pay the tax. This amendment came into force on 1st May, 1959. This clause was again amended by the Second Amending Act 26 of 1961 whereby item 3-C in column (2) of Schedule IV was amended. The clause as it now stands is in the following terms: "When purchased by a miller in the State, at the point of purchase by the miller and in all other cases at the point of purchase by the last dealer who buys it in the State." This Amending Act came into force on 1st October, 1961. The contention of Mr. Reddy Pantulu, the learned counsel for the petitioners, as well as of Mr. Ramakrishnaiah, for some of the petitioners, is that the petitioners do not come under the term "miller". The process consists of mainly removing the husk and converting the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h which the statute is dealing would attribute to it'. It is to be construed as understood in common language." The aid from the dictionary might in some cases be useful, but as stated above, as the meanings of words undergo constant changes, the dictionary cannot be considered as definite guidance in all such cases. Even according to the dictionary meaning we do not think that the word "miller" appearing in the provision under consideration can by any stretch of imagination mean only the "oil miller" and would not take in the "decorticating miller". There is no warrant in the Act for any such construction. On the other hand, legislative history to which we would presently make a reference, and the context in which the word "miller" is used, undoubtedly indicate that the word "miller" covers both "decorticating miller" as well as "oil miller". In the Concise Oxford Dictionary "mill" has been also given a meaning as "any machine or building fitted with machinery, for manufacturing processes etc., as saw, cotton, silk". In Chambers Twentieth Century Dictionary the following meaning is given: "A machine for grinding by crushing between hard rough surfaces, or for more or les ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engine or machine for grinding and reducing to fine particles grain, fruit, or other substance, or for performing other operations by means of wheels and a circular motion." Black's Law Dictionary defines that word in identical terms. The Oxford English Dictionary gave different meanings of that word. The following however are relevant for our purpose: "1. A building specially designed and fitted with machinery for the grinding of corn into flour. Also forming the second element in certain obvious combinations, as water-mill, wind-mill, flour grist-mill, many of which are treated under the first element. 2 (c) A mechanical apparatus, whether simple or complicated, for grinding corn. 3.. In the 15-16th C., applied by extension to any machine worked by wind or water power in the manner of a corn-mill, though not used for the purpose of grinding. In later use applied to various machines for performing certain operations upon material in the process of manufactures; often with defining word, as in flatting-, fulling-, rolling-, saw-mill." Webster's New International Dictionary considers the word "mill" and defines it as: 1.. A building provided with machinery for grinding g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture' in the sense of bringing into existence of a new substance known to the market, liable to duty. The sole purpose of inserting this definition is to make it clear that at certain places in the Act the word 'manufacture' has been used to mean a process incidental to the manufacture of the article." We do not therefore think that the decision can render any assistance to the petitioners in the present case. It must be remembered that the word "manufacture" does not appear in the clause under our consideration. That word has not been defined in the Act. The definition given for the purposes of the other Act, therefore, cannot be accepted for the purpose of defining the word "mill". As stated above, it is not necessary in every case to constitute "mill" that the goods must be manufactured in the sense in which it is defined in the Central Excises and Salt Act (1 of 1944). The word "manufacture" need not be considered as far as the present case is concerned. Even otherwise in our judgment the word "manufacture" also has to be given an extended meaning and not confined to any technical meaning given for the purposes of any single Act. According to Black's Law Dictionary the word ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ionary lends a meaning to that word as, "the action or process or making articles or material (in modern use, on a large scale) by the application of a physical labour or mechanical power." It will thus be manifest that there is no warrant for the construction of the word "manufacture" only to mean a process by which the raw material is converted into an altogether new article. It has been given a very wide and extended meaning, and as stated above, the meaning of the word "manufacture" would naturally take in the present day context any process carried on by machinery which ultimately makes raw material usable or marketable, or ready for further mechanical operation. We have therefore no hesitation in rejecting the contention that inasmuch as the groundnuts after they are decorticated produce kernel which is not altogether a new article, therefore the decorticating process is not a "manufacture" and further that when it is not a process of manufacture, it is not a "mill". We have already pointed out that the fallacy in the argument is that it starts from a wrong end. Both the words "mill" as well as "manufacture" are not capable of a restricted or narrower meaning. Even the dict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd we experience no difficulty in rejecting the same. Even in view of the legislative history we are satisfied that the word "miller" was used by the Legislature in the provision under consideration indicating to include both decorticating as well as oil miller. In this regard it is profitable to note that the said clause has been further amended by Act 16 of 1963, which amendment now makes it clear that decorticating miller would be excluded from the tax. It clearly expresses the intention of the Legislature that whereas the old Act included both decorticating as well as oil miller, the new amended Act excludes the category of decorticating miller from the payment of sales tax. It is not now in doubt that light may also be thrown upon the meaning of a word by the parliamentary exposition made in subsequent statutes. Craies on Statute Law at page 137 states: " Light may also be thrown upon the meaning of an Act by taking into consideration enactments contained in subsequent Acts. Sometimes an Act is passed for the express purpose of explaining or clearing up doubts as to the meaning of a previous Act, and is called an Act of Explanation. But Acts of Parliament, without having ..... X X X X Extracts X X X X X X X X Extracts X X X X
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