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TMI Blog2015 (9) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... 379 - SUPREME COURT OF INDIA] accepted contention of dealer that in absence of classification of entry generic meaning of term in common parlance and dictionaries has to be accepted – Taking into consideration of huge variation in prices of sun-dried bricks to that of fire burnt bricks, Supreme Court accepted that sun-dried bricks and fire burnt bricks are of two categories, in absence of specific entry being there generic and natural meaning had to be given to entry and same would have to be taxed as falling in same entry – Thus, Revision dismissed – Decided against revenue. - T.R.C. No. 73 of 2002 - - - Dated:- 30-6-2015 - G Chandraiah And Challa Kodanda Ram, JJ. For the Appellant : Sri Anil Kumar Learned Special Government Pleade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, the Deputy Commissioner had revised the order of the assessing authority treating them as unclassified goods / general goods falling under Schedule VII. It may be noted that basic rate of tax under entry 32 is 5%, whereas the same is 6% for the goods falling under Schedule VII. The assessee filed appeal before the Tribunal and the Tribunal accepted the contention of the dealer that the goods would be classifiable under Entry 32 of 1st Schedule and the Tribunal had dealt with the matter stating that According to the Concise Oxford Dictionary, the Brick means a smell, use rectangular, block of fired or sun-dried clay used in building. It is also stated to be similar block of concrete etc., and includes a brick shape sold object. Thus, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sun-dried bricks as nothing but bricks Though they are different from over-baked bricks and carry lesser prices and having less strength than baked bricks. Thus, end user test is the predominant test to be applied in the case of fire bricks are considering whether they fall under Entry 32 of the 1st Schedule and fire bricks fully satisfy this test. The fire bricks are nothing but bricks in shape, nature and use and as understood in common parlance in business and commercial circles and thus fall in line with type of commodities mentioned in Entry 32 of the 1st Schedule. Merely because they are made fire resistant, they do not cease to be bricks within Entry 32 of the 1st Schedule to the APGST Act and are to be taxed at the rate specified t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icks falling under the Entry 32 as the other items mentioned in the Entry 32 are predominantly used in the construction industry, whereas, the refractory bricks are of special nature used in industries in furnace, boilers, kilns etc., as these special bricks are made for a specific purpose to withstand the high temperatures. Learned counsel also placed technical literature before this Court to drive this point. 5) On the other hand Sri M.V.J. Kumar, learned counsel for the respondent reiterating the findings of the Tribunal submits that even assuming for argument sake that both the bricks are of different nature there being no specific classification in the Entry 32 and in the face of the finding of the Tribunal that these bricks are als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... different from the fire burnt bricks, The Supreme Court accepted the contention of the dealer that in the absence of a classification of the entry the generic meaning of the term in common parlance and dictionaries has to be accepted. For the purpose of clarity the exact finding of the Supreme Court may be noticed hereunder: Section 18 of the Act authorities the State Government by notification to direct that in respect of named goods, tax under Section 15 of the Act may be levied at the first stage of sale thereof and on the issue of such notification, tax on such goods shall be levied accordingly. Brick under the notification is taxed at the first point of sale.The dealer claimed deduction on the basis of the notification by maintai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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