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TMI Blog2003 (7) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue is accepted the assessee is liable to pay a higher rate of tax (2 per cent more) for all these years. We have heard the learned Government Pleader for the petitioner and the learned counsel for the respondent-assessee. In order to appreciate the rival contentions it is necessary to refer to the entries as it stood at the relevant time. Though there is some change in the respective item numbers and in the rate of tax the wordings of the respective entries are substantially the same. Hence we are extracting only the two entries as it stood during the assessment year 1989-90. Sl. No. Description of goods Point of levy Rate of tax (per cent) (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posable syringe dealt with by the assessee can be brought under entry 145 of the First Schedule Plastics and articles made of plastics including plastic pipes . The question as to whether hypodermic clinical syringes could be regarded as glassware under entry No. 39 of the First Schedule to the U.P. Sales Tax Act, 1948 came up for consideration before the Supreme Court in Indo International Industries v. Commissioner of Sales Tax, Uttar Pradesh [1981] 47 STC 359. The assessee's contention in that case was that clinical syringe should be regarded as an unclassified item or as hospital equipments and apparatus under another entry. Here, it is to be noted that the assessment year concerned in that case was 1973-74. The entry relatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cles made of glass and observed that in commercial sense glassware would never comprise articles like clinical syringes, thermometers, lactometers and the like which have specialised significance and utility. The court noted that in commercial sense glassware would never comprise articles like clinical syringes, thermometers, etc., which has specialised significance. It was further observed that in popular or commercial parlance a general merchant dealing in glassware does not ordinarily deal in articles like clinical syringes, thermometers, lactometers, etc., which articles though made of glass, are normally available in medical stores or, with the manufacturers thereof like the assessee. It is unlikely that a consumer would ask for suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd General Mills Co. Ltd. v. State of Rajasthan [1980] 46 STC 256. In determining the meaning or connotation of words and expressions describing an article or commodity the turnover of which is taxed in a sales tax enactment, if there is one principle fairly well-settled it is that the words or expressions must be construed in the sense in which they are understood in the trade, by the dealer and the consumer. It is they who are concerned with it, and it is the sense in which they understand it that constitutes the definitive index of the legislative intention when the statute was enacted. The decision of the Supreme Court in Indo International Industries case [1981] 47 STC 359 was also referred. The Supreme Court observed that it i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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