9911796707
TMI Blog1997 (9) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... or supply of 700 numbers of P.S. plates. When the truck carrying the said quantity of P.S. plates, contained in 8 boxes, reached Chichira check-post on April 19, 1997 the respondent No. 1, Inspector of Commercial Taxes of the check-post, demanded from the driver of the truck the sales tax permit for P.S. plates and allowed 24 hours time for production of such permit. On April 20, 1997 the respondent No. 1 seized the 8 boxes of plates on the ground that on physical verification the plates in question were found to be aluminium plates, which being specified goods included in Part A of Schedule IV of the West Bengal Sales Tax Act, 1994 required S.T. permit for importation from outside West Bengal. Thereafter, the driver was served with a noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ossain Co. (P) Ltd., challenging the seizure of 5 boxes of P.S. plates on April 18, 1997 at the same check-post and also challenging the validity of notice under section 71. 4.. R.N. 128 of 1997 is in connection with the seizure of 4 boxes of microlith sheets on April 20, 1997 at the said check-post. M/s. Technico, a partnership firm, is the applicant. It is not in dispute that microlith sheets are used for the purposes identical to that of P.S. plates by the printing presses and newspapers. The contents of the literature and the certificates issued by different printers, annexed to the affidavit-in-reply, bear the testimony on the point. Therefore, the findings in regard to the P.S. plates will squarely apply to microlith sheets. 5.. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aluminium foils. 8.. Shri J.K. Goswami, learned State Representative, contends that the plates in question are basically aluminium plates though one surface of it contains some coating which according to the applicant is photo sensitised. According to him, an aluminium plate because of a layer of coating does not cease to be aluminium plate and the comprehensive nature of entry No. 3 of Part A of Schedule IV brings under its sweep any aluminium plate despite any special coating on its surface. But Mr. S.K. Chakraborty, learned Advocate for the applicant, disputes such contention on the ground that Shri Goswami s plea is an over-simplification of a problem which requires a deeper probe. According to him, the mere physical appearance of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nerally treat and understand the article in usual course. The Supreme Court and various High Courts time and again in their decisions have enunciated this position. A quotation, as given below from the judgment of the Supreme Court in the case of Indo International Industries v. Commissioner of Sales Tax, Uttar Pradesh [1981] 47 STC 359, will make the position clear: It is well-settled that in interpreting items in statutes like the Excise Tax Acts or Sales Tax Acts, whose primary object is to raise revenue and for which purpose they classify diverse products, articles and substances, resort should be had not to the scientific and technical meaning of the terms or expressions used but to their popular meaning, that is to say, the meaning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plate is designed to provide large exposure latitude. Finally, the ink receptivity is remarkable. 12.. It is not difficult to discern from this literature that a P.S. plate is akin to a photographic plate in view of the photo sensitive coating which is capable of retaining impression of a picture or writing when exposed to such picture or writing under a special type of light and developed with the help of chemicals. This plate is capable of retaining the impression of image/writings and when inked and used in printing press is capable of imparting the image/writings on a paper. The P.S. plates are used by the newspapers and the printing presses. Thus, in its use and utility a P.S. plate is poles as under from the class of goods enu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the court has observed as follows: Diamonds are stones, so are there several semi-precious stones used in carving in marble. They are referred to as precious or semi-precious stones. When one speaks of stones, one does not mean to include the precious and semi-precious stones therein-unless, of course, the context drives one to do so. 13.. Here, in our case also in the trade parlance nobody will think of an aluminium plate while in need of P.S. plates. During the argument Shri Chakraborty, has mentioned that a square-inch of P.S. plate costs 14 paise, whereas one squareinch of aluminium plate having the same thickness is available at 5 paise. This assertion has not been disputed on behalf of the respondents. Sri Chakraborty adds that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
