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TMI Blog2001 (10) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. 2.. The question involved in these revision cases is as to whether polythene bags manufactured by the petitioner fall under entry 19 or 187 or entry 188 of the First Schedule appended to the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act"). 3.. Upon noticing the conflicting decisions of the co-ordinate Benches of this Court-one Division bench in T.R.C. No. 5 of 1986 decided on February 3, 1993 taking the view that the polythene bags fall under entry 19 and two other Division Benches in State of Andhra Pradesh v. High Palymer Enterprises [1999] 112 STC 448; (1998) 27 APSTJ 207 as also in an unreported judgment in T.R.C. No. 230 of 1999 dated December 8, 1999 taking the contrary view, a Division Bench of this Court by o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and not under entry 187 and G.O. Ms. No. 574 has no application. By the orders under revision, the Tribunal declined to interfere with the orders of the Deputy Commissioner of Commercial Taxes. The petitioner contends that the plastic bags sold by it have to be considered only as goods falling under entry 187 and not under entry 19 as it stood during the relevant period. 5.. Before we go into the merit of the matter, we may refer to the relevant provisions: Entry No. 19 as substituted by Act No. 5 of 1974 w.e.f. March 1, 1974 reads as under: "Containers other than gunnies and bottles." By the very same Act No. 5 of 1974, item No. 113 was inserted with effect from March 1, 1974 in the following terms: "Plastic sheets and articles. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der entry 19 and not goods falling under entry 187. According to the petitioner, the polythene bags, which are made out of plastic, fall under clause (iv) of entry 187, which refers to "flat shapes" of articles of plastic inasmuch as polythene bags are in flat shape. The Tribunal rejected the said contention on the ground that polythene bags are manufactured only to serve as containers and not for any other purpose. It was also held that under the unamended entry 19 only gunnies and bottles were taken out of the entry and that plastic bags which are plastic containers have to be considered as falling under entry 19 only till it was amended with effect from February 15, 1989. 7.. In the factual context as noticed hereinabove, we will have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainers must come within the purview of the said entry. 11.. It is now well-known that for the purpose of construing a taxing statute a commonsense meaning is to be applied. One of the tests laid down is as to how dealers deal in the matters and how the consumers would understand the meaning thereof. A bag literally may be a container. But while purchasing a bag, no customer would ask the shop-keeper for a container. But, it is also a plastic article. The word "article" has wide connotation, which would includes plastic bags. 12.. It must also be borne in mind that although the words "means and includes" have not been employed in entry 187, the manner in which expression "article" has been used in relation to the said entry clearly estab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se and construed according to their grammatical meaning, unless such construction leads to some absurdity or unless there is something in the context or in the object of the statute to suggest to the contrary. The golden rule is that the words of a statute must prima facie be given their ordinary meaning. It is yet another rule of construction that when the words of the statute are clear, plain and unambiguous, then the courts are bound to give effect to that meaning irrespective of the consequences. It is said that the words themselves best declare the intention of the law giver. 15.. Expression used in an entry, as is well-known, should be assigned the same meaning as that of main provision. 16.. In State of Andhra Pradesh v. High P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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