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TMI Blog1964 (8) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... point of last purchase in the State-at 3 per cent." After 1st October, 1960, this item was amended as: "Wattle bark, avaram bark, konnam bark, wattle extract, quobracho and chestnut extract-at the point of last purchase in the State-at 1 per cent." It is common ground that the assessee sold the above quantity of myrobalam to tanners in the State. The view of the department was that since myrobalam could also be used for medicinal purposes and also for making of ink, it could not come under the aforesaid description for single point levy, as it was before 1st October, 1960. The Tribunal, to whom the assessee appealed, was also of the same view. It also said that the subsequent amendment of item 59 of the First Schedule could be utilised to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olour, the answer to the question what he sold, would depend upon how it was treated by the vendor. If he stocked and sold it as a chemical, it would be a chemical sold by him and more so if it was bought by the vendee also as such. In the present case there is no doubt that tanning is one of the chief uses of myrobalam, and that the seller as well as the buyer treated it as such. Seeing that nearly 2 lakhs worth of the stuff were sold in one year, it could not certainly be for medicinal purposes because it is well known that it is used only in small quantities in the preparation of Ayurvedic medicines; nor is it suggested that any of the buyers in this case are manufacturers of ink-an alternative use for myrobalam. The buyers are admittedl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ription was given, namely, "dyeing and tanning materials", in item 59 before its amendment, we cannot read into it the meaning that only commodities used exclusively for dyeing and tanning were included in that description. The Legislature, after the amendment on 1st October, 1960, has restricted the term to certain specified commodities used exclusively for dyeing and tanning. But it cannot be held by retrospective operation of the amendment that such an intention was implicit in the earlier enactment, especially when the terms of earlier enactment can be interpreted without any ambiguity, in the light of the principles stated above. We are therefore of the opinion that this is a case where the sales of myrobalam bark to tanners should be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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