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TMI Blog1984 (11) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of that entry as he was not conducting an establishment primarily for the sales of sweetmeats?" 2.. The facts giving rise to this reference are as follows: The respondent is a registered dealer and conducts a hotel and a restaurant at Barsi, where vegetarian and non-vegetarian food is served to customers. In respect of the period from 18th October, 1963, to 4th November, 1964, the Sales Tax Officer concerned determined the gross turnover of sales of the respondent at Rs. 2,26,943. Out of this amount, sales to the extent of Rs. 2,15,923 were held to be exempt from tax by the Assistant Commissioner as being covered by the exemption granted under entry 14 of Schedule A to the Bombay Sales Tax Act. The taxable sales of cooked food sold by the respondent during the relevant period thus came to the value of Rs. 11,029. In the second appeal preferred by the respondent herein before the Tribunal it was contended on its behalf that as the taxable sales of cooked food effected by the respondent during, the relevant period were less than the value of Rs. 30,000 per year such sales should be held as exempt under entry 9 of the notification issued under section 41 of the Bombay Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 9 of the said notification, as it stood from 29th September, 1963, to 12th October, 1972, read as follows: -------------------------------------------------------------------------------- Sr. Classes of sales Exemption Conditions G.N.F.D. No. Duration No. or purchases whether of and date whole or part of tax -------------------------------------------------------------------------------- 9. Sales of: (a) non-alcohoWhole of (1) If the goods STA 1059-29-9-63 to lic drinks or tax. mentioned in (iii) G-1, date. cooked food, not column 2 were dated 28th being drinks or manufactured December, cooked food by the dealer. 1959. falling under (G.N.F.D. entry 14 in No. STA/ Schedule A, or 1071/131under entry 4 M-1, dated or 6 in Schedule 13-10-1972.) E to the Act; and (b) sweets and (2) If during the sweet-meats course of (including shriassessment of khand, basundi the dealer, and doodhpak) the Sales Tax falling under Officer is satentry 31 in isfied that the Schedule C to turnover of -------------------------------------------------------------------------------- Sr. Classes of sales Exemption Conditions G.N.F.D. No. Duration No. or purchases whether of and date whole or part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d would amount to holding that after the said expression "turnover of sales" the words "of goods referred to in column 2 of the said entry" should be read into condition No. 2 and this was not permissible. According to Mr. Jetly the entire idea behind condition No. 2 was to limit the exemption to small dealers whose total turnover of sales did not exceed Rs. 30,000. It is the correctness of these submissions that we have to examine. 4.. It is true that in the expression "turnover of sales" in condition No. 2 of entry 9 of the said notification would normally be interpreted as "the total turnover of sales" or "turnover of all sales" in view of the definition given to the said expression in clause (36) of section 2 of the Bombay Sales Tax Act. The question, however, really is whether the context in which the said expression is used in the said entry requires that a more limited meaning should be given to the said expression, and in view of the language employed in the opening portion of section 2 of the Bombay Sales Tax Act and in section 20 of the said General Clauses Act, we shall have to examine whether a more limited meaning is required to be given to the said expression as use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1963, because that would, again, indicate the context in which the language used in entry 9 as from 29th September, 1963, is to be interpreted. As pointed out by Maxwell on the Interpretation of Statutes (Twelfth Edition) at page 64, previous legislation may be relevant to the interpretation of later statutes in two ways. It is settled law that "light may be thrown on the meaning of a phrase in a statute by reference to a specific phrase in an earlier statute dealing with the same subject-matter" (see page 66 of the aforesaid book). Reference may also be made to the Rules in Heydon's case (1584) 3 Co Rep 7a, set out by Craies on Statute Law (Seventh Edition, page 96). It has been observed by Craies that under these Rules one of the things which has to be considered for sure and true interpretation of all statutes in general is as to what was the common law before the making of the Act in question. Further observations show that the Rules in Heydon's case [1584] 3 Co Rep 7a are still in force and effect with the addition that regard must now be had not only to the common law but to the prior legislation and to the judicial interpretation thereof. It has been observed (page 96) by C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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