9911796707
TMI Blog1994 (11) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... l power under section 20(2) of the Act, set aside the order of the assessing authority and classified PVC granules under entry 88 of the First Schedule and the insulated wire under entry 38 of the First Schedule. On appeal by the assessee-respondent to the Sales Tax Appellate Tribunal, the order of the Deputy Commissioner was reversed and that of the assessing authority was confirmed treating both the items taxable under section 5(1) of the Act. The Tribunal thus allowed three appeals of the assessee for the assessment years 1974-75, 1975-76 and 1977-78 by its common order, dated November 21, 1985. The correctness of this order is assailed in these revisions. As these revisions relate to the same assessee, relating to three different asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entries, a reference is made to entry 119 of the First Schedule, which speaks of "articles of ivory and of sandalwood"; entry 21 deals with "articles and jewellery made of bullion or specie or both excluding precious stones". We may point out here that bullion and specie are taxable under entry 20. Thus, the legislative intent is clear; wherever the prime form of the material was also sought to be taxed under an entry, the Legislature included it in that entry as it is evident from the entries referred to above. Therefore, it follows that PVC granule, which is a prime form of PVC, does not fall within the meaning of entry 88. It is the common case that if entry 88 is not attracted, PVC granules are taxable under section 5(1) of the Act. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to necessarily construe it and understand the same in the sense it is used in common parlance. This principle is well-recognised and has been followed by the Supreme Court in several cases". The expression "other than those specifically mentioned elsewhere" was substituted by Act 4 of 1989 with effect from February 15, 1989. The word "including" was substituted for the words "that is to say", by Act 11 of 1984 with effect from July 8, 1983. In common parlance when copper wire is insulated, it will be used as an electrical goods. That it is so is admitted by the respondent-assessee itself. This can be seen from the order of the Deputy Commissioner when he pointed out, "bare wire cannot be used as an electrical wire because of obvious re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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