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TMI Blog2015 (4) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... n my view marker as well as highlighter will literally fall in the category of "all types of pens" and accordingly, in my view, the Tax Board has rightly considered the said issue in favour of the assessee and against the revenue and I accordingly hold the same Claim of the assessee is well justified as in the notification dt.26/03/1999, the category is "All kinds of paper, stationery, greeting/wedding and other printed cards" and therefore, in my humble view, all three items will fall within the category of stationery. The sales tax enactment is one which touches the common man and his everyday life. Therefore, the terms in the said enactment must be in the manner in which the common man will understand them. In other words, the test is as to what a common man viewing or dealing with the article will understand it to be. In doing so, the particular use to which a particular customer may put in should be eschewed from consideration. Thus, in common parlance, (i) carbon paper, (ii) stamp pad & ink of stamp pad, (iii) covert (eraser) can certainly be called to be the items of stationery and in my view, the argument of counsel for the petitioner-Revenue is wholly unjustified tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... versy involved in both the revision petitions are similar, the same are being decided by this common order. 3. The brief facts, which can be gathered from the material available on record and the arguments made by counsel for the parties, are that the respondent-assessee is a limited company and is manufacturing stationery items which are being used by the general public, students and others for the purpose of writing etc. The contoversy, in brief, relates to four items namely; (i) marker highlighter, (ii) carbon paper, (iii) stamp pad ink of stamp pad, (iv) covert (eraser). The Assessing Officer (for short, 'AO') was of the view that marker highlighter does not fall in the category of pen and since it is not a pen, it is not exempt and falls in the definition of stationery on which tax @ 4% is leviable. In so far as carbon paper is concerned, the assessee claimed it to be part of the stationery and the tax leviable is @ 4%, however the AO was of the view that since carbon paper/stamp pad is not separately shown anywhere, therefore, the tax @ 10% is applicable which falls in the residuary/general clause. In so far as the stamp pad ink of stamp pad is concerned, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst taken by the respondent-assessee as a stationery item levying tax @ 4%. In this regard, he relied upon a judgment rendered by the Hon'ble Apex Court in the case of State of Uttar Pradesh v. Kores (India) Ltd. AIR 1977 SC 132. He submitted that in the said case, the Hon'ble Apex Court had an occasion to consider as to whether carbon paper is a paper or not and held that it is not a paper. 7. In so far as the stamp pad ink of stamp pad covert (eraser) are concerned, he further contended that they also cannot be categorized as stationery as it has not been notified at all and therefore, a general rate is applicable. He contended that the Tax Board has gone wrong in taking the last three items in the category of stationery and therefore, the order of the Tax Board is unjustified. In so far as strict compliance is concerned, he relied upon judgment of Hon'ble Apex Court in the case of Uttam Industries v. CCE AIR 2011 (SC) 1520. He also placed reliance upon judgment rendered by this Court on 15/10/2013 in the case of RayBan Sun Optics India Ltd. v. Dy. Commissioner (Appeals), SB Sales Tax Revision No.78/2012, decided by this Court on 15/10/2013. 8. Per-contra, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -49 dated 7.3.1994 it was exchanged to all types of pens including parts and accessories thereof, drawing materials and poster colours. Therefore, in my view, the scope of pen was enlarged and marker as well as highlighter can fall within the meaning of a pen and by highlighter as well as marker one can certainly write though the low by writing from a marker or a highlighter may not be to that extent but these are definitely instruments of writings. The Hon'ble Apex Court in the assessee's own case, while considering the issue in the case of Camlin Ltd. (supra), observed as under:- In view of the above definition of the words write and writing it reveals that the method by which the ideas are transformed into symbols, characters, letters or words on any surface including paper is to be considered as writing. Accordingly, Fountain pens, Marker Pens, Croquill Lettering Pens, Sketch Pens etc. are the instruments which are being used for transforming the ideas into symbols, characters, letters or words on paper and in that sense these are definitely the instruments of writing. Even if we see the uses of these instruments, we noticed that they are of multipurpose us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation to what is specified in it. In other words, the definition cannot be read to mean that stationery means only paper, pen and envelope . This definition has to be taken as illustrative in nature and therefore, anything alike or similar to what is mentioned in the definition or anything which is required to make effective use of these items in day-to-day use would be regarded as stationery. It is for the reason that in daily use, there are hundred of items which can be described as stationery articles and hence, it cannot be said that those items which are not mentioned in dictionary meaning cannot be termed as stationery article. 16. In order to decide the actual utility as also use of commodity in the market and by its user, one is required to take pragmatic view of the whole scenario in its right perspective. In today's commercial world where technology and science has gone much ahead in every sphere, one cannot see a particular thing in a narrow sense. 17. No one can deny that any office, be that of lawyer or doctor or office executive or students study table is complete without a gum bottle. Indeed, it is a necessity for every one who is associated with writing/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stomer may put in should be eschewed from consideration. 18. The word stationery in common parlance is defined in Concise Oxford English Dictionary to mean paper and other materials needed for writing . 19. Thus, in common parlance, (i) carbon paper, (ii) stamp pad ink of stamp pad, (iii) covert (eraser) can certainly be called to be the items of stationery and in my view, the argument of counsel for the petitioner-Revenue is wholly unjustified that they form part of the residuary clause rather than the head of All kinds of paper, stationery, greeting/wedding and other printed cards . In my view, under the taxing statute, the words, which are not technical expressions or words of art, but words of everyday use, must be understood and given a popular meaning not in their technical or strong sense but in a sense as understand in common parlance and sense, which the people conversant with the subject matter, which the statute is dealing would attribute to it. Such words must be understood in their popular sense and at the place in which these are being told. The items namely; (i) marker highlighter, (ii) carbon paper, (iii) stamp pad ink of stamp pad, (iv) covert (era ..... 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