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TMI Blog1998 (7) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... erein Act, 1979 (hereinafter referred to as the Act ). Clarification issued by appellant No. 2, annexure E , clarifying that entry tax was exigible on glass and plastic bangles was also challenged by them. 3. Section 3(1) provides that there shall be levy and collect tax on entry of any goods specified in the First Schedule into a local area for consumption, use or sale therein at such rates which may be prescribed by the State Government by issuance of a notification. Different dates and different rates could be specified in respect of different goods or different classes of goods for different local areas. Government issued Notification No. FD. 69 CET 92 (i) dated April 30, 1992. A list was appended to the notification containing entries 30 and 54 which read as under: Entry 30: Glass sheets and all articles made of glass. 2 per cent Entry 54: Plastic sheets, granules and articles made from all kindsof and all forms of plastics including articles made of polypropylene, polyesterene and the like materials. 2 per cent. Reported as Brindavan Bangle Stores v. Assistant Commissioner of Commercial Taxes [1996] 101 STC 235 (Kar). Thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aking intention of the Legislature clear that the Legislature intended to levy tax both on glass sheets as also finished products of glass, which finds a place in the latter half of the entry. The rule of construction noscitur a sociis applied by the learned single Judge to the entries in question was not systematical because the words used by the Legislature were clear and free from any ambiguity. As against this, the counsel appearing for the respondents supported the judgment of the learned single Judge and relied upon the judgment of the Kerala High Court in Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. K. Ummul Kulsu [1994] 92 STC 450, of the Orissa High Court in the case of State of Orissa v. Janata Medical Stores [1976] 37 STC 33, of the Andhra Pradesh High Court in Mahalakshmi Traders v. Deputy Commercial Tax Officer (M G), Visakhapatnam [1983] 53 STC 263 and in Shah Pratap Chand Kantilal Co. v. State [1986] 63 STC 312 and of the Karnataka High Court in Kishorilal Radheysham v. Deputy Commissioner of Commercial Taxes, Bangalore City Division [1982] 50 STC 19, to canvass the proposition that while interpreting items of statutes like the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake his case further and we would discuss each one of them separately. 10.. In State of Orissa v. Janata Medical Stores [1976] 37 STC 33, the question involved before the Orissa High Court whether thermometers, lactometers, syringes, eye-wash glasses and measuring glasses which were articles made of glass would be termed as glassware was rejected. The relevant entry in the Schedule read glassware . While holding that thermometers, lactometers, eyewash glasses, syringes and measuring glasses did not come within the meaning of glassware, it was observed: Glassware as understood from the Shorter Oxford English Dictionary is articles made of glass . In popular sense glassware would ordinarily refer to articles made of glass. In general use, when glassware is referred to one s mind, thermometers, lactometers, syringes or eye-wash glasses or even measuring glasses do not occur. A general merchant dealing in glassware ordinarily does not deal in these articles. These are articles which are normally available in a medical shop such as that of the assessee before us. Thermometers and lactometers and also syringes are not only made of glass but there are other components. Though t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heysham v. Deputy Commissioner of Commercial Taxes [1982] 50 STC 19, this Court held that glass marbles could not be termed as glassware. Common parlance test was applied in this case as well. It was held that in the absence of definition of glassware in the Act, definition of common parlance was attracted. It was held that though marbles were made by glass but in common parlance they were understood and treated as sport and plaything and not glassware. The glass marbles were not sold generally by any dealer dealing in glassware. Glass marbles therefore could not be taxed in the turnover of the assessee under entry 109 as glassware. 15.. A reading of these judgments shows that entries there were glassware . The question is whether the specialised items like thermometers, lactometers, wind screen, rear screen, syringes, eye-wash glasses, empty bottles, or phials could be termed as glassware . In respective Schedules to the Act in those cases the entry was restricted to glassware whereas the present entry is all articles made of glass and articles made from all kinds of and all forms of plastic . Entry in the Act before us is much wider and would include any article made o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e analogy plastic sheets and articles made from all kinds and all forms of plastics. The entries are clear and unambiguous and interpreting the same in a different manner is not possible. Legislature has clearly spelt out its intention by using the word and in the said entries. Legislature intended to levy tax both on glass sheets/plastic sheets as also finished products of glass/plastics which finds a place in a latter half of the entry. 17.. Common parlance test would not be applicable in the present case. In the cases relied upon by the assessees, the entry being glassware and in the absence of any definition in the Act of the word glassware , the popular meaning or the meaning attached to glassware by persons who dealt in that item was resorted to. The present entry being articles made of glass/plastic being clear, the common parlance test or the popular meaning attached to the articles would not be applicable. 18.. It may be relevant to state at this stage that during the relevant point of time as per section 3(6) of the Act, Second Schedule was introduced, whereby certain commodities exempted from levy of entry tax, have been specified in the said Schedule. Neither gla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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