9911796707
TMI Blog1990 (6) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-62 A.D. The assessee-applicant at the material time, carried on the business of selling fruits. At the assessment stage it was claimed that dates (khajur) were fresh fruits within the meaning of rule 3(27) of the Bengal Sales Tax Rules and as such exempt from sales tax. The Commercial Tax Officer rejected the claim. An appeal preferred by the applicant was dismissed and the appellate officer confirmed the order of assessment. Being aggrieved, the assessee went on a further revision before the Board of Revenue, which after the constitution of the Tribunal transferred the matter to it. The applicant reiterated his claim that dates (zahedi khajur) were fresh fruits and as such, were entitled to exemption in terms of rule 3(27) of the Rules. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no answer on behalf of the respondents and accordingly "it must be held that the contention of the petitioner should succeed as there is no traverse by the respondents of any of the allegations as made in the petition either by way of affidavit-in-opposition or otherwise". 3.. Mr. M.L. Nahar, appearing for the applicant, therefore, contends that the question is required to be answered one way or the other. According to him, it is fresh fruit and, therefore, exempt from the liability of sales tax under rule 3(27). The expression "fresh fruit" has not been defined in the Act or the Rules. It is settled law that if any term or expression has been defined in the enactment, then it must be understood in the sense in which it is so defined. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ression "fresh" has been defined in the Shorter Oxford Dictionary to mean amongst others "not artificially preserved: not salted, pickled or smoked". According to Chambers 20th Century Dictionary it means amongst others "not preserved by pickling, drying, salting, etc.". Therefore, it seems that by virtue of the processing in a fumigation plant for the purpose of preservation, the article loses its original freshness and consequently it ceases to be a fresh fruit. 4.. Mr. Nahar, however, in support of his contention relied on the case of Vimala Cold Storage v. State of Kerala [1976] 38 STC 217 (Ker). There the expression "fresh fish" was under consideration. It was held by the Kerala High Court that it would be far-fetched that fresh fish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or preserved fruit. This conclusion finds support from a notification, though subsequent in point of time. By Notification No. 2252-F.T. dated June 9, 1969, certain items within the meaning of the Bengal Finance (Sales Tax) Act, 1941, were brought under the West Bengal Sales Tax Act, 1954, with the aid of section 25 of the Act. It became effective from July 1, 1969, and reads as follows: "Dry or preserved fruit, that is to say, any fruit or edible part of fruit that has undergone full or partial dehydration or any other preserving process, including almond, khasta badam, pistachio nut, chilgoza or neoza, apricot, alubukhra, cashewnut, walnut, fig, raisin (locally known as kismis or monacca) and date (locally known as khajur, zahedi or soh ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
