9911796707
TMI Blog2002 (1) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... and sale of paints and what is called "primers". Petitioner is a dealer under the Act. The dispute in this case relates to six types of primers manufactured by the Petitioner-namely, (1) Tractor redoxide metal primer, (2) Wood rite primer, (3) Deco prime cement primers (oil base), (4) Asian redoxide metal primer, (5) Apcolite primer surfacer and (6) Decoprime cement primer (water base). 3.. A question arose before the taxing authorities under the State Sales Tax Act, as to under which entry the various kinds of primers, manufactured and sold by the petitioner is liable to be taxed. According to petitioner in the absence of any specific entry under Schedule II, the commodity in question, i.e., primer will be taxable under Part VI, i.e., u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to paint. According to learned counsel the primer is used for providing shine surface on wall whereas the paint is used for giving final touches on it (primer). Placing reliance on the decision in the case of Commissioner of Sales Tax v. Colour Chem. Limited reported in [1968] 22 STC 90 (Bom). Learned counsel urged that there can be no difficulty in holding that the commodity "primer" cannot be equated with either paints, lacquers, enamels, etc., and has to be, therefore, taxed under the entry which applies to those commodities not included in any of the entries of Schedule II, i.e., what we call residuary entry (Part VI). It is these submissions which were elaborated and pressed in service. 7.. In reply learned counsel for the State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... three headings read as under: "32.08. Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, or natural resins, whether or not modified, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 3 to this chapter. 32.09 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, or natural resins, whether or not modified, dispersed or dissolved in an aqueous medium." 32.14 Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics; paubters fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like, but excluding prim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at of the Central excise to some extent in dealing with commercial goods is more or less same. 15.. When for payment of excise duty on primer the Central Excise Act can treat the primer to be taxed under the heading applicable to paints then on the same analogy or/and parity of reasoning, in my opinion, the primer can certainly be taxed under entry No. 20 of Part II of Schedule II of the Madhya Pradesh General Sales Tax Act as paints. 16.. That apart, the reasoning given by the Commissioner in the impugned order after taking into account the working of the paints and primer and its constitution, is proper and hence I am inclined to concur with it. 17.. Learned counsel for the petitioner placed heavy reliance on the decision reported i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cified in any of the Schedule then the same has to be taxed under the residuary entry because it is always the object for which residuary entry is enacted. 19.. I do not agree to this proposition. Indeed, if the submission of learned counsel for the petitioner is accepted then it will result into a great hazardous consequences. It is practically impossible for the Legislature to include/add/specify each and every commodity manufactured and sold in the market by their common names, as they are running in thousand if not in lakhs. Here the craftsmanship of interpretation of statute for a particular word steps in which require interference by the court in finding out the real meaning of the word specified in a particular notification or the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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