9911796707
TMI Blog1978 (1) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... ------------------------------------------------------- This item 51 itself is an amendment of an earlier item 51, which read as follows: "Scents and perfumes, powders, snows, scented hair oils, scented sticks, cosmetics and toilet requisites, except soaps." It was felt that it was necessary to amend item 51 as it stood in those terms which we have just now mentioned because of two reasons. It was represented that the scents and perfumes used in the preparation of scented sticks were twice taxed, once as scents and then as scented sticks later on, when the scent was utilised for manufacturing scented sticks. It was also represented that toilet requisites mentioned in item 51 was a vague expression and the scope of the expression was not very clear. As a result of these representations, scented sticks and toilet requisites and naturally the excepted soaps were omitted and item 51 extracted at the beginning of this judgment, with which we are concerned, has come into existence. In order to make the legislative history complete, we may refer to the fact that there has been a further amendment effected and item 51 now in the statute reads as follows: "(i) Scents and perfume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substance to produce a chemical compound which would result in fragrance being produced would not alter the effect of the substance being construed as perfumes. It was held by the Supreme Court in the abovementioned decision that dhoopbatti, which may be similar to scented sticks, is a perfume for the purpose of the entry in the Act that they construed, which consisted of only two items, namely, scents and perfumes. This decision, if not in express terms, certainly by necessary implication, overrules the decision of this court reported in Mettur Sandalwood Oil Co. v. State of Madras(2), which held that sandalwood oil used as a base for preparing perfumes and other articles will not be a perfume or scent within the scope of item 51, as it stood at that time. We do not wish to express any final opinion on this matter, whether the Supreme Court overruled the decision in Mettur Sandalwood Oil Co. v. State of Madras(2), because that question does not really arise for decision. It is a well-known principle of law that if there are enumerated items in an entry and it is followed by a general expression of other items or words like "toilet requisites", the rule of ejusdem generis will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Kerala High Court in the decision reported in Deputy Commissioner v. Jos Zachariah[1965] 16 S.T.C. 799. The learned Chief Justice, who wrote the judgment in the case, observed that "toilet requisites" is a general expression and that it covered, broadly speaking, three categories of things: (1) toilet preparations, (2) toilet accessories, and (3) toilet instruments. The court was concerned with the question whether combs will come within entry 48 of Schedule I of the General Sales Tax Act, 1125 (M.E.), in Kerala. That entry was in these terms: "Scents and perfumes, powders, snows, scented hair-oils, scented sticks, cosmetics and toilet requisites except soaps." The court in paragraph 5 stated as follows: "'Toilet requisites' is a general expression and it covers, broadly speaking, three categories of things: (1) toilet preparations; (2) toilet accessories; and (3) toilet instruments. The items enumerated in entry 48-scents and perfumes, powders, snows, scented hair-oils, scented sticks, cosmetics and soaps-all come under the first category. The hairpins with which the Madras High Court had to deal in Deputy Commissioner of Commercial Taxes v. Ambika Stores[1963] 14 S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and other places of worship, etc. We are not concerned with this aspect because, as we mentioned awhile ago, all the items mentioned in item 51 with which we are concerned are items which are utilised by human being for beautifying the body or for making it more fragrant or for other toilet purposes if we give to the words "scents and perfumes" a meaning, perhaps a limited meaning to scents and perfumes applied to the body. We have to give the latter limited meaning to scents and perfumes, because read in the context in which the words occur along with the other words and such item mentioned in that item, item 51, which refer except for scents and perfumes only to such items which are applied to the body, such a meaning is more appropriate. This being so, we are of the view that "perfumes" occurring in this item which is the word relied on by the counsel for the revenue as supporting his contention that these synthetic essential oils fall within that item and are, therefore, taxable at the single point at the rate mentioned against that item cannot be accepted. Something to this effect has been said by this court in the decision reported in State of Madras v. S.P. Vadivel Nadar a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
