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TMI Blog1974 (6) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... s. During the assessment for the financial years 1964-65, 1965-66 and 1966-67, the Sales Tax Officer held that the empty ampules sold by the petitioner-firm were covered by entry No. 6(vii) of Schedule C of the Act. He, therefore, taxed the turnover accordingly. It is found that the Assistant Commissioner of Sales Tax thereafter proposed to revise the assessment orders passed by the Sales Tax Officer and issued notices to the petitioner-firm calling upon it to show cause why the ampules sold by It should not be held as covered by entry No. 22 of Schedule E of the Act and be taxed accordingly. The petitionerfirm appeared before the Assistant Commissioner, Sales Tax, and contended that the ampules manufactured and sold by it are bottles desig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious types of packing materials such as gunny bags and hessian, jute twine, brown paper and other paper adopted for use in packing goods, cardboard boxes and cartons, empty tins and empty barrels, wooden boxes and tin boxes, polythene packing materials and paper labels. 5.. In order to seek an answer to the disputed question it is first necessary to see what is the dictionary or the scientific meaning which can be given to the word "bottle". Encyclopaedia Britannica describes the word "bottles" as under: "Narrow-necked rigid or semi-rigid containers to hold liquids or semi-liquids." It further states that it includes allied container forms, such as jars, tumblers, jugs, vials, ampules and carboys. It says that the material most commonly u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in Jaswant Singh's case [1967] 19 S.T.C. 469 (S.C.). on which Shri Mody, appearing on behalf of the petitioner, has put reliance. In Jaswant Singh's case [1967] 19 S.T.C. 469 (S.C.)., the question was whether "charcoal" was included in the word "coal" specified in entry 1 of Part III of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958. Their Lordships of the Supreme Court have observed in that case that while interpreting items In statutes like the Sales Tax Acts, resort should be had not to the scientific or technical meaning of such terms but to their popular meaning or the meaning attached to them by those dealing in them, that is to say, to their commercial sense. This principle is also reiterated by the Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) of Schedule C. 7.. There is another test which is the inherent test supplied by entry No. 6(vii) itself. As already noted above, this entry speaks of "empty bottles and corks". It is significant to note that the word "cork" is not put in any separate sub-entry but is put along with the empty bottles, The intent of the legislature in providing sub-entry (vii) in this manner is quite evident, because, by not giving a separate sub-entry to the word "corks" and putting the word "corks" along with the words "empty bottles", the legislature has provided some clue. What the legislature has conveyed by this entry is that empty bottles with or without corks would fall within sub-entry (vii) of entry No. 6. But the placing of the word "corks" al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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