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TMI Blog2008 (8) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... being manufactured by medicine or drug manufacturer nor is being dealt with by the persons dealing in medicine nor it is being used as medicine by the consumers - Whether the commodity has got any therapeutic value or not, has not been canvassed or found by the tribunal even - The sale of article to the manufacturer of toffees and bakery man, negates the claim that the article is medicine - Decided in favour of revenue. - 1448 of 2000 - - - Dated:- 22-8-2008 - Prakash Krishna, J. Shri B.K. Pandey, Standing Counsel, for the Appellant. [Order]. The only point mooted in the present revision filed by the Commissioner of Trade Tax against the order of the learned Tribunal passed in second Appeal No. 181 of 1998 for the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of M/S. Raghunath Dass Badhu Dayal v. Commissioner, Trade Tax U.P. (I.T.R. No. 593 dated 3-12-85) the Hon ble High Court has held that Maize Starch is a cloth washing commodity, it is not a commodity of Atta, Maida, Suji? 3. So far as the question No. B is concerned, Shri B.K. Pandey, learned standing counsel, submits that the said question does not arise out of the order of the Tribunal and he did not press the same during the course of argument. 4. The argument was confined with regard to the question No. A. 5. The contention of the learned standing counsel for the department is that the liquid glucose has been wrongly treated as medicine by the Tribunal as the said item is being sold by the dealer opposite party for the manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sugar contents in the commodity in question is very low and that the manufacturer of the commodity is a license holder under the Prevention of Food Adulteration Act. In the sale and purchase vouchers of the commodity in question, the trade tax has been charged at the rate of 7.5 per cent, the rate which is applicable to the drugs. 8. To say the least, the said approach of the Tribunal to the issue involved herein is far from satisfactory and the order of the Tribunal cannot be sustained. Obtaining of a license for the purpose of manufacturing an article under Prevention of Food Adulteration Act does not amount that the manufactured article is a drug or medicine. The Tribunal has not said even a word in the order that the manufacturer o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y term or expression has been defined in the enactment then it must be understood in the sense in which it is defined but in the absence of any definition being given in the enactment the meaning of the term in common parlance or commercial parlance has to be adopted. 11. The Apex Court in M/s. Indo International Industries v. C.S.T. - 1981 U.P.T.C. 481 has held that the words used in statutes like sales tax should be understood in commercial sense. In this case a controversy arose as to whether clinical syringes would be recorded as glassware. The Apex Court has held that as per the dictionary meaning of word glassware, clinical syringes are glassware. However, in commercial sense glassware could never comprise an article like clinical s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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