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TMI Blog1986 (10) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... is a co-operative society sponsored by the Kerala Government. The main activity of the society is purchase of consumer goods from production centres and distribution of the same to district and primary level co-operative societies for distribution. The respondent-society also sells goods through their own retail shops. 2.. The respondent deals in all types of goods such as textiles, cigarettes and other consumer items. Inter alia, they sell goods which are confiscated by the Customs Department of the Government of India, goods which are brought or imported into India unauthorisedly or without proper documents and which are hence confiscated. Such goods confiscated by the Customs Department are sold only to Government sponsored agencies li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Central Excises and Salt Act, 1944. 3.. Inspite of this admitted position the assessing authority purported to levy tax on the sale of these items on the ground that the description of the items in the First Schedule to the Central Excises and Salt Act was applicable only to cigarettes and textiles produced in India in contra-distinction to cigarettes and textiles imported. The case of the Revenue as developed before us, at the hearing was that the definitions in the First Schedule to the Central Excises and Salt Act should be read down to comprehend only items produced in India which had borne excise duty or were dutiable under the said Act and that since the confiscated items sold by the respondent had not borne excise duty and we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the First Schedule to the Central Excises and Salt Act is entry No. 5 in the Third Schedule to the Act. This Court was faced with the very same question whether imported sugar is comprehended within the said entry. This Court held that the entries in the Third Schedule had been used only as a legislative device for the limited purpose of economy of words, and refused to read the words "in India" into the definition in item 1 of the First Schedule to the Central Excises and Salt Act. (vide State Trading Corporation of India Ltd. v. Assistant Commissioner [1986] 61 STC 190 (Ker); 1985 KLT 973. This decision is on all fours with the present case. We are in agreement with the same. The tax revision case is, therefore, dismissed in limine. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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