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TMI Blog2021 (11) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment of Mines and Geology, Government of Karnataka and conducted by the Department of Civil Engineering of the Indian Institute of Science placed on record by the assessee. As could be seen from the material on record, the M-sand cannot be considered as excluded from Entry 83 of Third Schedule of the KVAT Act. The Hon ble Apex Court in the case of RAMAVATAR BUDHAIPRASAD VERSUS THE ASSISTANT SALES TAX OFFICER, AKOLA AND ANOTHER [ 1961 (3) TMI 55 - SUPREME COURT] held that the word vegetables must be construed not in any technical sense nor from the botanical point of view but as understood in common parlance. Everyday use it must be construed in its popular sense meaning that sense which people conversant with the subject matter with which the Statute is dealing would attribute to it . Consequently, it has been held that betel leaves are not vegetables under the Berar Sales Tax Act, 1947 - applying the principle of common parlance, sand includes manufactured sand in whatever name it would be called. The Notification dated 31.03.2015 is only clarificatory and that would not disentitle the assessee to claim the reduced rate of tax at 5/5.5% under Entry 83 of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification dated 31.03.2015 issued by the Government of Karnataka in exercise of powers under Section 4(3) of the KVAT Act, reducing the rate of tax on M-sand to 5%, Revisional Authority has revised the assessment order. The Notification ought to be seen as clarificatory and has to be given retrospective effect. 6. Learned counsel for the revenue would submit that the Tribunal has rightly rejected the appeal filed by the assessee confirming the order of the revisional authority since M-sand sold by the assessee is understood in common parlance as manufactured sand and not as ordinary sand i.e., river sand . The Notification dated 31.03.2015 would make it ample clear that prior to the said date, the manufactured sand was liable to be taxed under the residuary entry at 14.5%. In order to reduce the rate of tax on sale of Msand, the Government of Karnataka has issued a Notification dated 31.03.2015, thereby reducing the rate of tax to 5.5%. Thus, sought for the dismissal of the revision petition. 7. We have carefully considered the arguments advanced by the learned counsel for the parties and perused the material on record. 8. Entry 83 of Third Schedule to the KVAT Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proportions are by weight Mix Design M 15 M 55 concrete is designed for River sand and artificial sand. Results are as follows: 1) With using River sand: * Cement one bag 50 Kg * Sand 135 Kg * Agg. 20 mm 135 Kg * Agg 12 mm 67.5 Kg * Water 27.5 ltrs. 2) With using Artificial sand: Proportions are by weight * Cement one bag 50 Kg * Sand (artificial m/c made) 125 Kg * Agg. 20 mm 137 Kg * Agg 12 mm 75 Kg * Water 27.5 ltrs. Strength achieved after 7 days curing ..186.67 Kg/Cmsq. Result are as follows: 1) With using River sand: All proportions are by weight * Cement 50 Kg * River Sand 75 Kg * Agg. 20 mm 75 Kg * Agg 12 mm 37.5 Kg * Water 19 ltrs. Strength achieved after 7 days curing 441 Kg per Sq.cm. 2) With using Artificial sand: All proportions are by weight * Cement 50 Kg * Artificial Sand 70 Kg * Agg. 20 mm 80 Kg * Agg 12 mm 35 Kg * Water 19 ltrs . Strength achieved after 7 days curing 468.14 Kg per Sq.cm. Source : Journal of Engineering Computers and Applied Science (JEC AS) Volume 2 No.2 Feb-12. From the above design results ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are all tools for interpretation to arrive at a decision on proper classification of a tariff entry. The test, as to what a common man viewing or dealing with the article will understand it to be, would be relevant. The Hon'ble Apex Court has held that while interpreting the entry for purpose of taxation recourse should not be made to the scientific meaning of the terms or expressions used but to their popular meaning, that is to say, the meaning attached to them by those dealing in them. 15. The Hon'ble Apex Court in the case of Union of India vs. Garware Nylons Ltd., reported in (1996) 10 SCC 413 , observed that the burden of proof is on the taxing authorities to show that the particular case or item in question is taxable in the manner claimed by them. There should be material to enter appropriate finding in that regard and the material may be either oral or documentary. It is for the taxing authority to lay evidence in that behalf even before the first adjudicating authority. 16. In the case of Bharat Forge and Press Industries (P) Ltd vs. Collector of Central Excise, Baroda, Gujarat reported in (1992) 84 STC 414, the Hon'ble Apex Court has reiterated t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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