9911796707
TMI Blog2000 (1) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... for the disposal of the writ lie in the narrow compass. They need mention infra. 2.. The petitioner-firm was engaged in manufacture of various types of laces and tapes at the relevant time. They got themselves registered as dealer under the provisions of the M.P. General Sales Tax Act, 1958 (for brevity, "the Act") for the aforesaid product and also some other as is clear from the certificate of registration (annexure R/2). 3.. In exercise of the powers conferred by section 12 of the Act, the State Government issued Notification No. F.A-3(21)-1985(24)-ST-V, dated April 11, 1985, whereby various commodities/goods specified in the Schedule appended to the notification were exempted from payment of sales tax. So far as this petition is con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so held that since the petitioner was engaged in manufacture and sale of elastic tapes as seems apparent on the basis of inspection report of the inspector concerned, and hence not entitled for exemption under the exempted entry. It is against these orders, the petitioner felt aggrieved and approached to this Court questioning legality and propriety of the aforesaid two orders which are impugned in this writ petition. 6.. The State has filed return and has supported the orders impugned passed by the authorities. 7.. I have heard Shri Pravin Pal, counsel for the petitioner and Shri S. Mukati, learned Government Advocate, for the respondents. 8.. The submission of Shri Pal, learned counsel for the petitioner, was that both the authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upholding the orders impugned in the writ. 10.. Before embarking upon the merits of the controversy, it may be useful to keep in mind certain well-settled principles while interpreting taxing notification and in particular notification granting exemption. It is ruled that whenever the words granting exemption fall for interpretation, they must be construed not in any technical sense nor from the botanical point of view but they (words) have to be understood in their common parlance. It is also explained that while construing their popular meaning, sense which people conversant with subject-matter with which the statute is dealing would attribute to them would apply (see: Ramavatar Budhaiprasad v. Assistant Sales Tax Officer, Akola [1961] 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has acquired in the market, for the purpose of identifying the commodity for levy of sales tax. The proper rule in such cases will be to give to the commodity the particular meaning, which the buyer and the seller in the market usually give to it, unless the statute has taken care to prescribe any special marks of description or identification." 12.. In somewhat similar circumstances, a question arose before the Allahabad High Court in a case reported in Commissioner of Sales Tax v. Ashok Elastic Works [1971] 28 STC 743 as to whether dori and fita are kinds of lace and tape or/and in any event, whether they fall within the entry "cotton fabrics of all varieties" so to enjoy the exemption from payment of sales tax under the U.P. Sales Tax L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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