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TMI Blog2017 (9) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... some of the products may be insecticide within the meaning of the Insecticide Act, but that what is excluded from Entry 20 is not all kinds of products used as Mosquito repellent/destroyer but only a particular kind of product mentioned, therein, viz. coils, mats and liquids and no other. Had the legislature intended to exclude all kinds of products used as Mosquito repellent/destroyer, as opined by the Tribunal, the legislature would have aptly used the expression "excluding Mosquito repellent/destroyer" or "excluding All Mosquito repellent/destroyer" or "excluding Mosquito repellent/destroyer coils, mats, liquids etc.". The expressions, hereinabove, is not unknown to the legislature, rather, similarly worded expression has been employed in other entries of the same Schedule - Tribunal committed gross error in misreading the exclusion clause of Entry 20 to conclude that the intention of the legislature was to exclude all Mosquito repellent/destroyer including Fast Card since being a Mosquito repellent/destroyer - Tribunal committed an error in coming to a conclusion that Mats would include Fast Card. To reach such a conclusion Tribunal embarked upon a course of comparing the shap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant growth promoters regulators, herbicides, rodenticide, insecticide, weedicide and pesticides excluding Mosquito repellent/destroyer coils Mats and Liquid. After amendment, Mosquito repellent/destroyer coils, mats and liquid was excluded from the purview of Entry No. 20. Tribunal dismissed the appeal on the ground that Good Knight Fast Card (for short 'Fast Card') and Mosquito Repellent Mat being rectangular in shape, though of different thickness and size but on mere observation, both Mat and Fast Card do not appear to be distinct or different product, therefore, Fast Card would include Mat. Applying common parlance test, without adopting technical approach or dictionary definition, Tribunal opined that Fast Card would fall within the category of Mat, therefore, is excluded under the Entry. Further, since legislature has excluded Mosquito repellent/destroyer from the expression insecticide , therefore, the intention of the legislature is to exclude all kinds of Mosquito repellent/destroyer. The learned Senior Counsel appearing for the revisionist would submit that Mat has been used along with the expression Mosquito repellent/destroyer, therefore, would u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bstance. It is, further, contended that it is not in dispute between the parties that the Fast Card is insecticide in view of the decision rendered by this Court in Knight Queen Industries vs. State of U.P. others 2006 (145) STC 226, wherein, Mosquito repellent/destroyer, Coils and Mats were held to be insecticide. Supreme Court and this Court has consistently taken the view, that in determining the meaning or connotation of words and expressions describing an article in a tarrif schedule, one principle which is fairly well settled is that those words and expressions should be construed in the sense in which they are understood in the trade, by the dealer and the consumer. The reason is that it is they who are concerned with it and, it is the sense in which they understand it which constitutes the definitive index of the legislative intention. Therefore, what flows that in the absence of a statutory definition in precise terms; words, entries and items in taxing statutes must be construed in terms of their commercial or trade understanding, or according to their popular meaning. Resort to rigid interpretation in terms of scientific and technical meanings should be avoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question for determination. The chemical composition of both the Mat and Fast Card are different having different shape and size. Mechanism of their use has no remote resemblance or comparison, therefore, the products are entirely different items and could be having distinct identity in the market. Mat cannot be used directly by the customer unless it is accompanied by an electric machine/instrument. Whereas, Fast Card sold in rectangular leaflets is required to be merely lighted, which burns out in three minutes killing the mosquitoes and not repelling them as is in the case of Mat. Mats, coils, liquid, spray and fast card may or may not qualify as mosquito repellent/destroyer but having due regard to their chemical composition some of the products may be insecticide within the meaning of the Insecticide Act, but that what is excluded from Entry 20 is not all kinds of products used as Mosquito repellent/destroyer but only a particular kind of product mentioned, therein, viz. coils, mats and liquids and no other. Had the legislature intended to exclude all kinds of products used as Mosquito repellent/destroyer, as opined by the Tribunal, the legislature would have aptly used the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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