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TMI Blog1973 (8) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 5 of the Act at the rate of 12 per cent of the turnover. 2.. The Tribunal took the view that the goods described in the statement dated 22nd November, 1971, filed by the assessee are not goods falling within item 17 of the First Schedule. For easy reference, that statement is attached hereto, as an appendix. 3.. Certain principles are now well-settled: In fiscal statutes, words used must be understood according to their popular sense. Scientific or technical meanings are not generally attributed to words in such statutes. The dictionary meaning of the words need not necessarily be applied invariably. (See the Full Bench decision of this Court in Krishna Iyer v. State of Kerala[1962] 13 S.T.C. 838. 4.. There is no cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey may, from the botanical point of view, be classified as fruits, are excluded from the meaning of "fruits " and "vegetables" as used in the exemption provisions of the Excise Tax Act, R.S.C. 1927, c. 179. The matter becomes much more difficult when we deal with "furniture" because no popular meaning of the expression "furniture made of iron and steel" is discernible. We have, therefore, to seek for a meaning for these words by reference to the meaning of the word "furniture" in dictionaries. That is the only way of understanding the import of these words. It has not been unusual to apply the dictionary meaning in cases of this nature. So in Commissioner of Sales Tax, Madhya Pradesh, Indore v. Jaswant Singh Charan Singh[1967] 19 S.T.C. 46 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd steel", we must turn to the dictionary to find out its ordinary meaning as distinct from its scientific and technical meaning. Bouvier's Law Dictionary gives an elaborate analysis of the meaning of the word "furniture". It starts by saying furniture is "personal chattels in the use of a family", and "the word relates, ordinarily, to movable personal chattels". Then it proceeds to say, "it is very general, both in meaning and application; and its meaning changes, so as to take the color of, or be in accord with, the subject to which it is applied". In that sense, it can apply to household furniture to be used in a drug or other store, as the furniture thereof differ in kind and according to the purpose which they are intended to subserve. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d drunk before' he must have certainly meant the infusion and not the leaf; and when Wickham wrote from Japan to Eaton in Macao some 45 years earlier in a communication which contains perhaps the earliest mention of tea in English for 'a pot of the best sort of chaw' it is equally certain that he was not asking for the beverage but for the leaf itself, prepared and packed according to the practice of those days. In the words of Blackburn, J., over 200 years later 'It is, I apprehend, in accordance with the general rule of construction in every case, that you are not only to look at the words, but you are to look at the context, the collocation, and the object of such words relating to such a matter, and interpret the meaning according to wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ign-colour always white. Usually strip mattresses used as against spring or sheet mattresses for household use. 2. BEDSIDE LOCKERS: Used for keeping food and medicine of patients and specially designed for this purpose. Ventilated doors are used for admitting air. In houses food is usually kept in dining room in meat safes and refrigerators. The capacity is such that only one patient's things could be kept. 3. CHILDREN'S COT Just like hospital cots, these are specially designAND BABY CRADLE: ed in measurement and shape. Colour is always white. 4. BEDSIDE SCREEN: These are usually designed to give privacy to patients and are made with wheels to move them conveniently from one bed to another. All are painted white. 5. BACK RESTING T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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