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TMI Blog1977 (3) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... n these references is: "Whether sales of rubber used for retreading of tyres are covered under entry 36 of Part II of Schedule II of the Madhya Pradesh General Sales Tax Act, 1958?" 3.. In order to appreciate the scope of the question, it is not only profitable but necessary to state briefly the admitted facts and circumstances that gave rise to the legal question. The applicant-assessee, M/s. Agrawal Tyre Stores, Indore, is a registered dealer under clause (m) of section 2 of the Act selling tyres, tubes, motor parts and rubber used for retreading of old tyres. The Sales Tax Officer, who originally assessed the applicant-dealer, levied tax at 4 per cent on the turnover of sales of such rubber under the residuary entry, namely, Part VI of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is not covered under entry 36 of Part II of Schedule II of the Act was not acceded to by the appellate authorities, who agreed with the finding of the Sales Tax Officer that the rubber used for retreading of tyres was an article made of rubber and, consequently, taxable at 7 per cent. Aggrieved by the decision of the Board of Revenue, the dealer filed the reference applications to the Board of Revenue under section 44(1) of the Act for submitting a statement of the case on the question of law raised by it for the opinion of this Court. Hence these references. 4.. The answer to the question largely depends upon the scope and meaning of the expression "other articles made of rubber" used in entry 36 of Part II of Schedule II of the Act a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Parts I to V of Schedule II of the Act, it must be held that none of the specific entries in Schedules I and II is attracted. The rate of sales tax envisaged under entry 36 of Part 11 of Schedule II is 7 per cent, whereas under the residuary entry, namely, Part VI of Schedule II, was 4 per cent at the material time in respect of the assessment years in question. Hence the stand taken by the assessee in this case as well as the dealers under similar circumstances that rubber used for retreading is not an article of rubber so as to fall squarely within the meaning of entry 36 of Part II of Schedule II, but it is only goods, which is not specifically provided for either in Schedule I or in Parts I to V of Schedule II of the Act. 5.. We sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particular product generically, or to individual containers. (2) Webster's Unified Dictionary and Encyclopaedia, Vol. 1, 1970 Edition, page 132.-A particular substance or commodity. (3) The Shorter Oxford English Dictionary, Vol. I, 1973 Edition, page 110.-A distinct part or portion; a piece, a particular. (4) Chambers's Twentieth Century Dictionary, 1976 Edition, page 71.A particular object or commodity, an item." 7.. The meaning of the word "article" is of wide import so as to take in any distinct part or portion of a piece, a particular object or commodity, an item. In the context in which this expression has been used in entry 36, we have no hesitation to hold that it would take in all kinds of articles of rubber, be they raw mater ..... X X X X Extracts X X X X X X X X Extracts X X X X
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