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TMI Blog2016 (7) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... islative author, it is obvious that articles in order to fall under clause (iv) would have to stand encompassed under the various sub clauses which stand appended thereto. Admittedly, two-ways cages do not find mention in any of the sub clauses appended to Clause (iv). The use of the words "that is, to say" forbids and clearly restricts the Court from conferring an expansive meaning upon the phrase "iron and steel". This Court finds no merit in the challenge laid to the order imposing penalty under Section 4-B (5) of the 1948 Act. - Decided against the assessee. - SALES/TRADE TAX REVISION No. - 28 of 2005, SALES/TRADE TAX REVISION No. - 29 of 2005 - - - Dated:- 4-7-2016 - Hon'ble Yashwant Varma, J. For the Applicant : Ashok K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second submission of the learned counsel for the revisionist is concerned, this Court finds that the levy of penalty under sub section (5) of Section 4-B would stand attracted upon a finding being returned that goods were being used for purposes other than for which the recognition certificate had been granted. Learned counsel for the revisionist does not dispute that the recognition certificate was granted for the purposes of manufacture of iron and steel . The mere fact that the recognition certificate had not been cancelled would not, in the opinion of this Court, relieve the revisionist from the levy of a penalty. This simply because the provision does not mandate the cancellation of the recognition certificate as a sin qua non or con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for which purpose the word includes is generally employed. In the context of Section 14 of the Central Act, this Court in the said decision held that the expression that is to say is used in Section 14 apparently to mean to exhaustively enumerate the kinds of goods in a given list. It was also held in the said decision that the purpose of an enumeration in a statute dealing with sales tax at a single point in a series of sales would, very naturally, be to indicate the types of goods each of which would constitute a separate class for a series of sales. Consequently, this Court finds no merit in the challenge laid to the order imposing penalty under Section 4-B (5) of the 1948 Act. The revision shall consequently stand dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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