9911796707
TMI Blog1991 (1) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... as substituted by Finance Act 18 of 1987. The Kerala Sales Tax Appellate Tribunal, Additional Bench, Ernakulam (in short, "the Tribunal"), in a common order dated October 31, 1989, held that the "multipin connectors", manufactured and sold by the revision-petitioner, is a set of instrument used as an appliance or apparatus in telecommunication systems and so it will fall within entry 132 of the First Schedule to the Act as it stood then, during the relevant period. The assessee, revision-petitioner assails the said decision of the Tribunal. 2.. We heard counsel for the revision-petitioner, Dr. K.B. Mohammed Kutty, as also counsel for the respondent-Revenue, Mr. N.N. Divakaran Pillai. According to the assessee the "multipin connectors" wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured and sold by the assessee can be called a "telecommunication apparatus". The Tribunal, relying upon the dictionary meaning of the word "apparatus " and considering the persons to whom the "multipin connectors" were sold by the assessee, came to the conclusion that the "multipin connectors" are "telecommunication apparatus". In order to understand, whether the "multipin connectors" marketed by the assessee will be a "telecommunication apparatus", the test that should be applied is, how persons in the said trade or business will understand the words "telecommunication apparatus". The relevant entry is one inserted with reference to a particular trade or business and so it should be understood in the sense in which persons concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant entry is one of everyday use, it 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'. (See State of West Bengal v. Washi Ahmed [1977] 39 STC 378 (SC). But, 'if the Act is one passed with reference to a particular trade, business, or transaction, and words are used which everybody conversant with that trade, business or transaction knows and understands to have a particular meaning in it, then the words are to be construed as having that particular meaning, though it may differ from the common or ordinary meaning of the words'. [Lord Esher M.R. in Unwin v. Hanson [1891] 2 QB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Tribunal to investigate the relevant facts and come to a conclusion as to the "entry" under which the particular goods will fall under the Act. This has not been done in the instant case by the Tribunal. The order passed by the Tribunal is perfunctory. Since the ultimate decision under which entry an item will fall is a mixed question of fact and law, it is for the final fact-finding authority, the Tribunal, to first find on facts as to the nature of the goods and then whether it will fall within one or other of the entry. This has not been done. 5.. We, therefore, set aside the common judgment of the Tribunal, dated October 31, 1989, on this aspect, and remit the matter to the Tribunal for a fresh disposal on this matter in acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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