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TMI Blog1974 (9) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... r interpreting serial No. 12 of the schedule of tax-free goods of the Orissa Sales Tax Act, 1947? (2) Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal, is right in interpreting the expression 'potable foreign liquor including medicated wines' as covering all items enumerated under the definition of 'liquor' in the Bihar and Orissa Excise Act, 1915, and exempting denatured spirit from the purview of taxation?" 2.. The assessee-opponent (hereinafter described as the assessee) is M/s. New Orissa Paints and Dyes, a registered dealer under Cuttack-1 West Circle, that carried on business in paints, colours, varnish and denatured spirit during the year 1967-68. A proceeding under section 12(8) was initia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been allowed. In that view of the matter, we consider it appropriate to recast the two points of law referred thus: "Whether, in the facts and circumstances of the case, the Tribunal is right in holding that 'denatured spirit' is tax-free inasmuch as in respect of it exemption has been allowed under serial No. 12?" 4.. For perspicuity, serial No. 12 may be quoted: "Country liquor including tari and pachwai, potable foreign liquor including medicated wine, excise opium (excluding preparation of opium), ganja and bhang." In this context it is pertinent to mention that under the exempted list, serial No. 14, "motor spirit" has been described as an inflammable hydrocarbon ordinarily used for providing reasonable efficient motive power for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies of excise goods, that is to say, goods liable to excise duties. Again, the definition is an inclusive definition which enlarges its meaning. In the circumstances, when denatured spirit is treated under the excise law of the State as liquor and is liable to duty, it must be held to have been exempted as being liquor within the meaning of serial No. 12." It follows from the above observation that the learned Tribunal has, in the absence of the definition of "denatured spirit" in this Act, imported the definition of "denatured spirit" as found in the Bihar and Orissa Excise Act. According to Mr. Mohapatra, adoption of one definition given under one statute for the purpose of another statute is impermissible and much more so while interpret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an consumption." In view of the high authority quoted above (Laurence Arther Adamson v. Melbourne and Metropolitan Board of WorksA.I.R. 1929 P.C. 181., which yet holds the field, we consider it otiose to embark upon a discussion of potableness of foreign liquor or country liquor. So far as the definition of spirit appearing in the Orissa Prohibition Act of 1956 is concerned, it cannot be borrowed for the purposes of another statute, viz., the present Act, which is bereft of any authority. Rather contrary is the consensus of view as indicated above. 7.. From the above definitions of "liquor", "spirit" and "denatured spirit" appearing in different statues, Mr. Agarwalla very strongly contended that "spirit" means liquor and, therefore, "dena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ems 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. 9.. Therefore, in the absence of any definition in the Act of "denatured spirit", and the taboo in importing the definition of other statutes to fiscal Acts, a common parlance view has to be adopted. Accordingly, the finding of the learned Tribunal based, as it is, on the definition of the denatured spirit under (sic) Act, is unsustainable. 10.. Mr. Agarwalla's contention that the definition of "spirit" as it includes liquor, denatured spirit would automatically include the country liquor and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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