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TMI Blog1993 (11) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... ursuant to that direction a reference has been made. 2.. Facts on record, necessary to be recapitulated for disposal of the reference are as follows: M/s. Konark Hardware Mart (hereinafter referred to as "the assessee") deals with hardware, paints, lime, etc. During assessment for the assessment year 1980-81, the assessing officer found that the assessee had paid tax at 7 per cent on the sales of lime. He did not accept the assessee's plea that it was an unspecified item. He was of the view that lime comes out of limestone which is taxable at 10 per cent. But lime produced out of limestone is generally used for painting of buildings. It can be used as a paint, but not as mineral, which is also taxable at 10 per cent as per serial No. 66 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pearance on behalf of the assessee in spite of notice. Learned counsel for the Revenue submitted as follows: (i) Lime and limestone are one and the same thing and there is no perceptible difference between the two. (ii) Under the generic entry "minerals" against serial No. 63 of the list of goods liable to sales tax, limestone does appear like manganese, dolomite, fireclay, etc. (iii) When it has to be taxed under a specified item, there is no good ground to tax it under unclassified item. (iv) Limestone is included in mineral as stated in Stroud's Judicial Dictionary. 4.. The question referred to this Court consists of two parts. The first relates to whether lime is taxable under entry 66 as paint and the second relates to whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was observed while considering the question whether turpentine can be said to fall within the entry "paints, colours, lacquers and varnishes" that turpentine is, no doubt, used as a solvent thinner or dissolvent in paints and varnishes but it cannot by itself be applied to other substances for the purposes of imparting colour or shine. In Commissioner of Sales Tax v. Colour Chem. Limited [1968] 22 STC 90, the Bombay High Court observed that the term "paints" occurring in entry 39 of the Bombay Sales Tax Act, 1959, should be construed ejusdem generis with the words "lacquers and varnishes" occurring in the said entry. So construed, the entry was intended to apply to liquid substances, which are capable of being used by themselves for app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubstance made from a bark for catching small birds; white caustic alkaline earth (calcium oxide) got by burning limestone kinds of rock, chiefly carbonate of calcium and used for making mortar, round fruit smaller and more acid than lemon, ornamental tree with heart shaped leaves and small fragrant yellowish blossom. It is a white substance, calcium oxide, CaO obtained by the action of heat on limestone, shells and other material containing calcium carbonate and used in making mortar and cement and in neutralising acid soil, also called quick-lime, burnt-lime, caustic-lime. 8.. In common parlance lime is not considered to be paint, and is treated and considered to be different. The Tribunal's conclusions therefore are irreversible. We ans ..... X X X X Extracts X X X X X X X X Extracts X X X X
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