9911796707
TMI Blog1977 (11) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... April, 1960, to 31st March, 1961, 1st April, 1961, to 31st March, 1962, 1st April, 1962, to 31st March, 1963, and 1st April, 1963, to 31st March, 1964, respectively. The facts giving rise to these references are as follows: The respondentfirm is registered as a dealer under the said Act and deals in matches including safety matches and coloured matches known as Bengal light matches. The dispute in these references relates to the tax to be levied on the sales of Bengal light matches by the respondent. The Sales Tax Officer, who assessed the respondent, held that these Bengal light matches were covered by entry 43 of Schedule C to the said Act and were liable to be taxed at the rates provided therein. The respondent preferred appeals to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emit coloured light when rubbed on a rough surface or a specially prepared surface. These matches are used not for domestic purposes but for amusment particularly during Diwali and on other festive occasions. It is submitted by him that in view of this, these matches must be regarded as "fireworks" covered by entry 43 of Schedule C to the said Act. Our attention is drawn by Mr. Kotwal to the decision of a Division Bench of the Gujarat High Court in Commissioner of Sales Tax v. India Cutlery Stores [1971] 27 S.T.C. 548. In this case, the Gujarat High Court has taken the view that Bengal light matches are fireworks and are covered by entry 44E of Schedule C of the Bombay Sales Tax Act, 1959, as applicable to the State of Gujarat. The descr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ury Dictionary, Second Edition, Volume I, at page 690. The Gujarat High Court has also held that it would not be proper to ascertain the meaning of the word "fireworks" in the said entry by reference to some other statute passed for different objects. The meaning of the word must be found from the definition given in the statute or from other indication, if any, given in the statute or, in the case of a taxing statute where the word is not defined, from its use in popular parlance. It appears to us that the dictionary meaning of the word "firework" most applicable to the case before us would be that set out in Chambers's Twentieth Century Dictionary, New Edition 1972, at page 491, which runs as follows: "......a contrivance for producin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ked Mr. Patel, the learned Advocate for the respondent, as to whether there were any other kind of matches which he could think of which could be used as fireworks apart from Bengal light matches, and he admitted that he was unable to point out any kind of matches at all which could be used as fireworks. We may make it clear that the aforesaid consideration is not determinative of the matter and is only one of the indications suggesting that according to the legislative intent Bengal light matches should be covered by the word "fireworks" in entry 43 of Schedule C of the said Act. The submission of Mr. Patel is that Bengal light matches cannot be regarded as fireworks, because there is no brilliant display of light produced by them. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e excluded from the scope of the term "safety matches" in entry 9 of Schedule C, as the descriptive part of entry 9 makes it quite clear that matches ordinarily used as fireworks are excluded from the scope of the said entry. We fail to see how Bengal light matches could ordinarily be used for a purpose other than entertainment or amusement; hence we are unable to accept the contention that they must be regarded as safety matches falling in entry 9 of Schedule C of the said Act. Reliance was then placed by Mr. Patel on the decision of the High Court of Saurashtra in Commissioner of Sales Tax v. Ratilal Nanchand[1955] 6 S.T.C. 714. where a view has been taken that Bengal light matches are understood in common parlance not as "fireworks" bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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