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TMI Blog1995 (3) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... glass bangles attract tax under the Karnataka Tax on Entry of Goods Act, 1979 ("the Act", for short) at the rate of 2 per cent with effect from May 1, 1992, as per serial numbers 30 and 54 of the list appended to the Government Notification No. FDCET 92(1) dated April 30, 1992. Entry 30 reads as "glass sheets and all articles made of glass". Entry 54 reads as "Plastic sheets, granules and articles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the department submitted that the relevant entries cover all articles made of glass or plastic and therefore include bangles also made of glass or plastic. 3.. The Legislature in the present case has not merely used the expression "all articles made of glass or plastic" either in entry 30 or entry 54 to be brought to taxation. In each case, it has used the expression glass sheets or plastic sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 would clearly indicate that all articles made of glass or all articles made from all kinds and all forms of plastic would be as such relatable to the same meaning as glass sheets or plastic sheets and that alone would have been included. This is based on the principle noscitur a sociis. It is stated that the meaning of a word is judged by the company it keeps. In Maxwell on Interpretation of Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ession "all articles made of glass" or "all articles made of plastic". Hence, the view taken by the Commissioner at annexure E is wholly inapt. The same shall stand quashed. The assessments made so far as the petitioners are concerned in regard to the levy of tax on glass bangles and plastic bangles shall stand quashed. In other respects, the assessments shall remain undisturbed. 4.. Petitions a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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