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TMI Blog2005 (5) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act, 1956 is registered under the U.P. Sales Tax Act, 1948 and Central Sales Tax Act, 1956 and carried on the business of manufacture and sale of cement pipes as well as sale of jute bags, etc. The sale of cement pipes, jute bags, etc., are not in dispute in the present revision as its account books have been accepted. The assessing officer imposed sales tax to the tune of Rs. 21,876 on the sale of trees made by the applicant for a sum of Rs. 1,82,300 which is the subject-matter of the present revision. All the three authorities have upheld the levy of sales tax on the sale of trees made by the applicant on the basis of. Heard Shri Bharatji Agrawal, the Senior Counsel for the applicant and the learned Standing Counsel for the Department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found that the sale of eucalyptus was sale of goods within the meaning of the U.P. Sales Tax Act, 1948 inasmuch as after cutting the trees they were removed by the purchaser. It is noticeable as stated by the Tribunal that in the present days with the advancement of science and agriculture, the people grow the trees to maintain ecological balance and they adopt scientific method to grow trees. Such trees are being got planted and grown by different Government and non-Government organisations and therefore the groups of such trees is treated as forests. Forest can be formed by the spontaneous or natural growth of trees. If that is so, it amounts to giving a restricted meaning to word "forest" and it would be against the intention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace privileged by royal authority or by prescription for peaceful abiding and nourishment of beasts or birds of the forest." In Webster's Third New International Dictionary, Volume I, at page 890, "forest" has been defined as follows: "a dense growth of trees and underbrush covering a large tract of land; an extensive plant community of shrubs and trees in all stages of growth and decay with a close canopy having the quality of selfperpetuation or of development into an ecological climax, such a growth or community together with the land on which it stands." A Full Bench of the Bombay High Court in the case of Janu Chandra Waghmare v. State of Maharashtra AIR 1978 Bom 119 interpreted the expression "fore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods should be according to their popular meaning as they are understood in their commercial sense and not as per the scientific or technical meaning. The Supreme Court has observed that how the product is identified by the class or section of people dealing with or using the product, is also a test when the statute itself does not contain any definition and commercial parlance would assume importance when the goods are marketable. It has considered the observation made by the Exchequer Court in King v. Planters Nut and Chocolate Company Limited 1951 Canada LR 122. Dealing with the meaning of the term "vegetables" it was held by the said court that it is not botanist's conception as to what constitutes a "fruit or ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not to the scientific or the technical meaning of such terms but to their popular meaning or the meaning attached to them by those dealing in them, that is to say, to their commercial sense." The same view has been reiterated by the apex court in the case of South Bihar Sugar Mills Limited v. Union of India AIR 1968 SC 922 and Dunlop India Ltd. v. Union of India AIR 1977 SC 597. In view of the above principles of interpretation of entries of a taxing notification it is difficult to agree with the view of the Tribunal. The view taken by the Tribunal is neither in conformity with the dictionary meaning of the word "forest" nor as it is understood in common parlance. It is also settled that the words of taxing statutes if are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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