9911796707
TMI Blog1988 (8) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessees, taxable at 8 per cent. We are concerned with the assessment year 1983-84. The Sales Tax Appellate Tribunal, by a majority, held that the turnover relating to the suit cases, brief cases, etc., made out of plastic is liable to be taxed under entry No. 88 of the First Schedule to the Act at 10 per cent at the point of first sale in the State by a dealer who is liable to tax under section 5 of the Act. The said decision is challenged by the assessees in these revisions. 2.. We heard counsel for the revision petitioners Mr. K. Sankaran, as also counsel for the Revenue Mr. N.N. Divakaran Pillai. In order to understand the rival contentions of the parties, it is useful to quote the relevant entries of the Act. They are as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es in the First Schedule and in a reasonable manner and in case of any doubt or ambiguity, it should be so construed which will cast a lesser burden of tax on the assessees. It was contended that though entry No. 88 of the First Schedule refers to all kinds of suit cases, brief cases, etc., plastics and articles made of plastics are particularly mentioned in entry No. 156. The general entry, entry No. 88 of the First Schedule, will be excluded in view of the particular entry in the First Schedule, entry No. 156. Moreover, since in interpreting the relevant entries, there is ambiguity, the heading under which entry No. 88 and also entry No. 156 are specified should be looked into to resolve the ambiguity. If this approach is adopted, it will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds occurring in the entries of the taxing statutes should be construed or interpreted, has been laid down in a series of decisions. One of us (Paripoornan, J.) had occasion to consider the matter in Purushotham Gokuldas Plywood Co. case 1983 KLT (SN) 21 (O.P. No. 997 of 1980) and Mysore Essential Oil Industries case 1984 KLT (SN) 49 (O.P. No. 4475 of 1984). In the later case it has been held: "It is true that for determining as to whether a particular item falls within a particular entry or not, or as to whether it is governed by a particular entry, the authorities have to find out on the basis of relevant facts, how it is understood in common parlance or in the commercial world or trade circle. This is the ordinary rule. In so doing, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tainly arises as to whether the "plastic suit cases " and "brief cases"-a particular/specific species of suit cases and brief cases, sold by the revision petitioners will fall under the general entry, entry No. 88 of the First Schedule or the particular or specific entry, entry No. 156 of the First Schedule. 7.. It is true that the headings prefixed to sections or sets of section in statutes are regarded as preambles to those sections and they cannot control the plain words of the enacting parts of statutes. But they may clarify or explain ambiguous words or limit the meaning of words. If there is any doubt or ambiguity in interpreting the words in the section, the heading certainly helps the court to resolve that doubt or ambiguityBhinka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nderstand the scope and ambit of the Act. It can be looked into, to illumine or resolve ambiguous or defective phraseology in the enacting part of the statute or to remove the doubts. It can also play its part in controlling or limiting the apparently wide and unambiguous enacted words, when doubts about the meaning of those words arise, by reference to the other provisions of the statute. 9.. In this case we have to understand the precise import and scope of entry No. 88 and entry No. 156 of the First Schedule to the Act. We are of the view that there is doubt or ambiguity in the wording of entry No. 88 of the First Schedule to the Act which is "general" in ambit. But the wording in entry No. 156 of the First Schedule is clear and precis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
