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TMI Blog1981 (9) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... he purposes of this Act, a tax on the entry of every specified goods into the Calcutta Metropolitan Area for consumption, use or sale therein from any place outside that area, at such rate, not exceeding the rate specified in the corresponding entry in column 3 of the Schedule, as the State Government may, by notification, specify. (2) Subject to such rules as may be made by the State Government in this behalf, no tax shall be levied and collected under this Act on the entry of any specified goods into the Calcutta Metropolitan Area if such goods are brought into that area (a) as personal luggage by a passenger and the value or the number or quantity thereof does not exceed the prescribed amount or limit, as the case may be, or (b) in such circumstances and subject to such conditions and restrictions as may be prescribed." As will appear from the above section taxes can be imposed only on specified goods (i.e., those that are specified in the Schedule). In 1979 the Schedule was amended and item 10(a) after its amendment in 1979 is the item we are concerned with which provides as follows: "10. (a) Baking powder, curry powder, spices and powders thereof." According to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and for toilet and skin food preparations. Reference was made in this connection to the widely publicised cosmetic known as "Vicco Turmeric Vanishing Cream" for demonstrating that turmeric which undoubtedly can be used as "spices" in the sense mentioned above is also used in a large way for a well-known cosmetic preparation. Mr. Gopal Chakraborty drew my attention to a decision of this Court in the case of Lalchand Agarwalla v. State of West Bengal reported in (1972)76 CWN 120. In that decision on a construction of the provisions of the identical Act which is before me, it was held by A.K. Sen, J., that on the scheme of the statute under consideration the incidence is limited only to articles specified by the statute itself and whatever is not so specified is not subject to any levy whatsoever. It was further held that the present statute is a taxing statute and its provisions should be strictly construed so that its incidence is not extended beyond the sanction of the law. It was further held that it is well-settled that in case of doubt such interpretation should be preferred which benefits the persons who have been made liable to the incidence. It was further held in the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rden and is used for the table, it is a vegetable and therefore not taxable under the Orissa Sales Tax Act, 1947. It was further held that what may be a vegetable in Kerala may not be a vegetable in Orissa. Reference was made to another decision of the Supreme Court in the case of State of West Bengal v. Washi Ahmed reported in [1977] 39 STC 378 (SC). In that case it was held that green ginger is included within the meaning of the words "Vegetables commonly known as sabji, tarkari or sak" in item 6 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941, and, therefore, its sales are exempt from tax under section 6 of the Act. It was further held that the word "vegetables" in item 6 of Schedule I to the Act must be construed as understood in common parlance and it must be given its popular sense meaning "that sense which people conversant with the subject-matter with which the statute is dealing would attribute to it", and so construed, it denotes those classes of vegetables which are grown in a kitchen garden or in a farm and are used for the table. Green ginger is generally regarded as included within the meaning of the word "vegetable" as understood in common parlance. Ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic, cardamom, cloves, etc., which the petitioner brings into the taxable territory under the Act are liable to tax under the Act or not, the expression "spices" which is a taxable item is in my view too general and vague as an item to include the articles which are brought by the petitioner into the taxable territory. To take one example, the item turmeric, in my view, is today as much a flavouring agent for food as an ingredient for the manufacture of a face cream. Mr. Dutt for the respondents laid considerable emphasis on the proposition that an item should be construed in the way as it is understood in commercial parlance. Speaking for myself, in these days of ever expanding role of massmedia like radio, television, etc., I am not sure whether to the new generation who have their ears and eyes glued to these organs of mass-media, turmeric is known to be an ingredient of "Vicco Turmeric Vanishing Cream" or a flavouring agent for adding flavour and colour to the food that he or she consumes. It would be necessarily followed that, in my view, without turmeric being a specific taxable item it is not open to the respondents to impose entry tax under the Act on turmeric under th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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