1999 (12) TMI 844

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..... bunal ) held that the appropriate entry is at Sl. No. 182. 3.. Learned counsel for the assessee submitted that the approach of the authorities is erroneous. It was pointed out by him that for immediately succeeding year, the first appellate authority has taken a different view, and held that the rate of tax applicable is 8 per cent on the basis of entry at 119. 4.. Learned counsel for the Revenue contended that each assessment year is different, assessment unit and view has been taken by the appellate authority for subsequent year cannot help the assessee. 5.. In order to appreciate the rival submissions, it is necessary to set out the entries first. They read as follows: SI. No. Description of goods Point of levy Rate of tax (per .....

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..... l meaning in that context are understood in that sense. Such a special meaning is called the technical meaning to distinguish it from the more common meaning that the word may have. Lord Jowitt, L.C., has stated the rule as follows: It is, I think, legitimate in construing a statute relating to a particular industry to give to the words used a special technical meaning if it can be established that at the date of the passing of the statute such special meaning was well understood and accepted by those conversant with the industry. As pointed by Lord Esher, M.R.: If the Act is one passed with reference to a particular trade, business or transaction and words are used which everybody conversant with that trade, business or transact .....

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..... d metallic cover. The stainless steel body of the stove is only an accessory which gives more convenience, beauty and protection to the stove. Undisputedly, the burner, pipe and knob attached to the pipes are all made of either cast iron or brass or other alloys. Value wise undisputedly the burner stands at a higher footing, though the learned assessing officer recorded a finding that the value wise also the stainless steel component is more. It is a finding contrary to the accepted position. If the common parlance test is applied, a stove cannot be said to be a stainless steel product. The inevitable conclusion, therefore, is that the entry applicable is Sl. No. 119 and not 182, as held by the taxing authority. The revision is accordin .....

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