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TMI Blog1975 (3) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... , the exemption can be claimed on the purchase of canned shrimps since the commodity purchased was not prawns, mentioned in items 69 and 65A of the Kerala General Sales Tax Act, but should be treated as 'foodstuffs sold in sealed containers' mentioned in item 43 of the schedule. (3) Whether, on the facts and in the circumstances of the case, the canned prawns can be treated as foodstuff since it is cooked before it is filled in tins. (4) Whether, on the facts and in the circumstances of the case, the jurisdiction under the Kerala General Sales Tax Act extends to the levy of purchase tax on prawns at multi-point. (5) Whether, on the facts and in the circumstances of the case, the levy and collection of tax on the petitioner's purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the assessing authority had made an addition of 20 per cent to the conceded turnover on the ground of a possible suppression. This was confirmed by the Appellate Assistant Commissioner. But the Tribunal did not find sufficient justification for this addition. No other point was raised before the Tribunal. Therefore, out of the questions enumerated above, the only question that needs consideration by us is, in which entry the commodity in question falls. The other questions are outside the scope of section 41 of the Act. 3.. The three entries with which we are concerned here are item 43, which reads as "foodstuffs sold in sealed containers", which was deleted with effect from 1st September, 1967, the levy being at the point of first sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e enough to include prawns also. It is a generally accepted principle of interpretation of statutes that when a statute contains a general word and a particular and specific word to describe a thing, the latter should exclude the former. Foodstuff is a generic term which can take within its ambit all that is edible. The Oxford English Dictionary defines the word "foodstuff" as follows: "That which is taken into the system to maintain life and growth and to supply waste of tissue." In Webster's International Dictionary the word "food" is defined as: "Nutritive material absorbed or taken into the body of an organism which serves for purposes of growth, work or repair and for the maintenance of the vital processes." The same dictionary giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd nourishment and so would exclude condiments and spices such as yeast, salt, pepper, baking powder and turmeric. In a wider sense, it includes everything that goes into the preparation of food proper (as understood in the narrow sense) to make it more palatable and digestible. In my opinion, the problem posed cannot be answered in the abstract and must be viewed in relation to its background and context................." 6.. If the interpretation that the petitioner seeks to put in this case is to be accepted, then very many items appearing in the schedule will have to be brought within item No. 43. By way of illustration, item 36 -manufactured tea, item 37-coffee, item 57-foodgrains, item 58pepper, item 59-green and dried ginger, item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'safes' and 'almirahs' as well. So safes and almirahs are within the entry. It is well-known that safes and almirahs made of iron and steel are commonly in use in offices, at any rate, more in offices than in dwelling houses. There will, therefore, be no justification in limiting the item in the schedule to household furniture alone. Context plays an important part............ '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 what would appear to be the meaning intended to be conveyed by the use of the words und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Schedules II and Ill as also to the entry of 'fertilizer' in Schedule I. It is true that a more careful draftsman would have excluded powdered bones from the entry of fertilizer just as oil-cakes have been excluded. But even in the absence of any specific exclusion of powdered bones from the entry of fertilizer, we reach the same result by applying the rule of harmonious construction. The argument that by so restricting the meaning of fertilizer we will be reading some words in entry No. 22 of Schedule I which are not there and this cannot be done must be rejected. Whenever the scope of a general word or provision is restricted because of some specific provision made elsewhere in the Act, by applying the rule of harmonious construction, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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