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TMI Blog1965 (10) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... n the question as to what would be the rate of tax on the sales of stainless steel utensils purchased from a dealer residing outside the State of Gujarat. The contention of the assessees was that utensils made from stainless steel would not fall under entry 20 but would fall under the residuary entry 22 of Schedule E to the Act. The Deputy Commissioner held that such utensils would fall under entry 20 of Schedule E, observing that the word "articles" occurring in that entry was sufficiently wide enough to include utensils manufactured out of stainless steel. He observed that the Legislature, no doubt, had used in entry 2 of Schedule A to the Act the words "articles and utensils of kansa (bell metal) "but that it did so for the sake of clari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aning and that since entry 20 was a taxing provision the meaning of the word "articles" which was favourable to an assessee should be adopted. On that reasoning, the Tribunal set aside the order passed by the Deputy Commissioner and held that utensils made from stainless steel would not fall under entry 20 of Schedule E and there being no other entry therefor, they would fall under the residuary entry 22 of Schedule E. According to Webster's and the Shorter Oxford Dictionaries, an "article" means a particular commodity, a thing for sale and it also means a distinct part. An "article" also means a component part, a distinct part or a portion. Mr. Nanavati for the assessees sought to construe the word "articles" in entry 20 as meaning only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficult to understand the distinction sought to be made by the Tribunal between articles on the one hand and utensils on the other on the ground that the word "articles" has both a wider as well as a narrower meaning. There is no question of the word "articles" having acquired any popular meaning which gives it a narrower connotation either in commercial circles or in popular parlance so that it would be possible to say that the Legislature had used the word "articles" in the meaning attached to it in popular parlance. In fact, the Legislature has used the word "articles" in several other entries in different Schedules. In entry 40(b) of Schedule A, for instance, the words are "silk khadi and ready-made garments and other articles prepare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cles which would be used for domestic use, such as a silver vatka or a silver plate. It is no doubt true that in entry 2 of Schedule A, the Legislature has added the words "and utensils of kansa (bell metal)" after the word "articles" so as to include utensils for exemption under that entry. But an inclusive definition is resorted to by the Legislature not only to give an artificial meaning to a word which it would not bear in its ordinary meaning but also to clarify its intention so that there would be no room for any doubt. It appears that the words "and utensils" in entry 2 in Schedule A have been added for the latter purpose, namely, to clarify that utensils made of bell metal would also be included in the word "articles" so that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claration of its meaning there. Subsequent legislation on the same subject where there is ambiguity may be looked into in order to see what is the proper construction to be put upon an earlier Act. (See Maxwell on Interpretation of Statutes, Eleventh Edition, 302, and Cape Brandy Syndicate v. Inland Revenue Commissioners[1921] 2 K.B. 403 at 414. As already stated, the word "steel articles" used in this entry before its amendment in 1964 included utensils in the plain meaning of that word. That being so, it cannot be said that the amendment in 1964 added utensils by including them in "steel articles". The amendment was made ex majore cautela to clarify and remove doubt, if any, that utensils would be covered by the entry as it stood original ..... X X X X Extracts X X X X X X X X Extracts X X X X
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