9911796707
TMI Blog1998 (7) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... r from the head office of the company situated at Madras. The transactions took place within the State of Karnataka. The assessee was assessed for the assessment year 1992-93 in respect of the above item. The contention of the assessee is that, the item in question was liable to be taxed under entry 7(ii) of Part "P" of the Second Schedule to the Act as a plastic item, whereas, the stand of the assessing authority is that the above items were liable to be taxed as roofing materials under entry 9 of Part "R" of the Second Schedule to the Act. The pre-assessment notice has been issued to the assessee. The assessee was taxed as per the rate of tax mentioned under entry 9 of Part "R" of the Second Schedule to the Act. Questioning the same, an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the question that arises for consideration is: "Whether the plastic sheets which are roofing material fall within entry 70 of the First Schedule [entry 7(ii) of Part 'P' of the Second Schedule to the Act] or under entry 78 of the First Schedule (entry 9 of Part 'R' of the Second Schedule to the Act)." 4.. To appreciate the above contention, it is relevant to extract entry 7(ii) of Part "P" of the Second Schedule to the Act; and entry 9 of Part "R" of the Second Schedule to the Act. Entry 7(ii) of Part "P" of the Second Schedule reads: "Plastic sheets, plastic granules and articles made from all kinds and all forms of plastic including articles made of polythene, polyvinyl chloride, polypropelene, polyesterene and the like materials, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Once they fall under entry 70, automatically they deemed to be excluded from entry 78 (entry 9 of Part "R" of the Second Schedule to the Act). It is well-settled principle of law that, the words in entries and their effective meaning must be understood, otherwise, the entry becomes redundant. The Legislature has specifically made entries, prepared the Schedule with the entries covering respective materials connected with the entry. Therefore, in interpreting those entries of the Schedule, user of the article alone is not the sole test. When legislation has specifically covered all articles made of plastic, it should necessarily include the article called laminated sheets, when it is clear that these sheets are one kind of articles made of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of reasoning." 6.. By reading of the above, it is clear that the articles in any form covered by entry 70 [entry 7(ii) of Part "P" of the Second Schedule]. Once it is covered by entry 70, it is deemed to be excluded from another entry. Where the article falls under two entries, the entry in favour of the assessee must prevail over the other entry. In that view of the matter also, entry 70 prevails over entry 78 of the First Schedule. 7.. Learned counsel for the other side, relied on the judgment reported in Visaka Industries Limited, Secunderabad v. State of Karnataka 1996 (40) Kar LJ 86 wherein, it reads: "The Tribunal has held that asbestos ridges and gutters are admittedly used as fittings of asbestos sheet roofing, they properly fal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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