9911796707
TMI Blog2001 (8) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner, the plastic bag is merely a cheap mode of packing and could not be described as a sealed container and, therefore, the common salt sold by it was an exempted item. It has been pointed out that the Excise and Taxation Commissioner, Haryana, had issued instructions on December 1, 1986, to the following effect: "According to the Haryana General Sales Tax Act, 1973, Sche- dule B, item No. 5, if the salt is sold in plastic bags (laphafas) or in some other sealed container and then the tax should be levied on it. That the legal remembrancer has been consulted in this behalf and he has confirmed the opinion." 2.. The petitioner states that according to the above instruc- tions, the salt sold in plastic bags became liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the common salt was being sold could not be treated as a sealed container as the authorities were bound by the instructions of the Commissioner. He relied on the decision of this Court in Sadhu Singh Gurdeep Singh, Amritsar v. State of Punjab (2000) 16 P H (Taxes) 429 (P H), in which it had been held that circulars issued by the State Government which tend to control the discretion of the assessing and other adjudicating authorities in the matter of levy of taxes are ultra vires of the powers of the State as it may become impossible for the authorities, who are subordinate to the Excise and Taxation Commissioner, to independently examine the plea of the assessee. He, then, contended that the term "sealed container" has not been defined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld to mean a container which is "so closed that access to the contents is impossible without breaking the fastening". This interpretation was further applied by the apex Court in Martand Dairy and Farm v. Union of India [1975] 35 STC 629. It was, therefore, contended that access to salt packed in the plastic bags, which were sealed, could only be had after breaking the seal. Such plastic bags would, therefore, fall within the meaning of the term "sealed container". 6.. I have heard the rival contentions and have gone through the authorities cited before me. It is true that the administrative authorities are not expected to interfere in or to control the discretion of the assessing and other adjudicating authorities in the matter of levy o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be specifically referred to: "Had the matter rested with the question alone we would have accepted the contention of Mr. Cooper. We, however, find, as we have already set out earlier, that the Tribunal has given a categorical finding which shows that a sample container in which the cashew- nuts were packed was produced before the Tribunal and the same could be opened and closed again. The other statements of the Tribunal, to which we have referred earlier, also show that the Tribunal has rejected the contention that these containers were such as they would have to be broken or torn open before a person could get access to the cashew-nuts packed therein. In view of this, it appears to us that, following the ratio of the aforesaid decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st be given a meaning as is understood in common parlance. As already observed earlier, today hundreds of consumer items are sold in plastic bags which are sealed. It cannot be said that the same are not understood as containers in common parlance. The authorities of the apex Court cited by the learned counsel for the petitioner are clearly distinguish- able. 8.. In the case of Ramavatar Budhaiprasad [1961] 12 STC 286 (SC), the proposition before the Supreme Court was whether the word "vegetables" would include "betel leaves" or not. It was held that being a word of every day use, it must be construed in its popular sense meaning "that sense which people conversant with the subject-matter with which the statute is dealing would attribute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t disputed that to have access to the salt, the seal has to be broken or torn and the bag cannot be closed again. 12.. It has also been conceded before me during the course of arguments that in subsequent years, the petitioner has suffered tax on such sales. The learned counsel for the petitioner has explained that this had been done to avoid getting into litigation as the levy of such tax was ultimately withdrawn in the year 1988. Not even a single instance has been brought to my notice in which the levy of tax on salt sold in sealed plastic bags may have been held to be illegal. 13.. I, therefore, find no merit in the writ petition which is accordingly dismissed. However, in the circumstances of the case, there shall be no order as to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
