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TMI Blog1986 (1) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... les Tax Officer held that the sales of polythene lined and paper lined hessain bags were not covered by entry 6 of Schedule C to the Bombay Sales Tax Act, 1959, but fell under the residuary entry 22 of Schedule E to the said Act. Accordingly he taxed the sales of such bags to sales tax and general sales tax under entry 22 of Schedule E. This order was upheld in appeal by the Assistant Commissioner. The respondents thereupon preferred a second appeal before the Sales Tax Tribunal. When the appeal came up for hearing before the Tribunal on 11th April, 1974, leave was sought by the respondents to adduce material and evidence to show that in trade parlance bags in question would be gunny bags covered under entry 6 of Schedule C. The Tribunal th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o led the evidence of dealers in such gunny bags. All these persons have deposed to the effect that polythene lined and paper lined hessian bags are a variety of gunny bags or hessian bags which are used for packing special materials such as chemicals, as against the ordinary gunny bags which are used for packing items like onions, potatoes and so on. 5.. The applicants relied upon some items appearing in the Economic Times and contended that under the heading "Market Trends" and its sub-heading 'jute' in the newspaper there was no reference to polythene lined or paper lined gunny bags. The Tribunal has discussed the entire evidence relating to trade parlance which was led before the Assistant Commissioner including the newspaper cuttings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is whether it is so known in trade parlance that it is covered by the description in the entry in question. 7.. In the case of Commissioner of Sales Tax v. Agarwal Co. reported in [1983] 52 STC 117 a Division Bench of this High Court (to which one of us was a party) has observed that the general term used in an entry covers that commodity in all its forms and varieties unless there are words to the contrary in the entry in question or there are other reasons why any given variety is not to be included in the general term. The term "gunny bags", therefore, would include all varieties of gunny bags including polythene lined or paper lined gunny bags. 8.. Our attention was drawn to a number of cases where the courts went into the quest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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