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2001 (1) TMI 289 - SC - VAT and Sales TaxWhether the furnace oil is liable to payment of duty under entry 11 of the Schedule? Held that:- Both these entries (Nos. 11 and 67) mention “petroleum products” : Whereas in Entry No. 11 the first words are “All petroleum products”, the word “All” is missing in the new Entry No. 67. This, however, will not make any material difference because petroleum products would clearly mean any type of petroleum product. The use of the words “and others” would, in our opinion, refer to petroleum products other than those which are specifically mentioned therein. What is, however, important is that the said entries specifically exclude aviation fuel, liquid petroleum gas, kerosene and Naphtha for use in the manufacture of fertilizers. If the contention of the learned counsel for the appellants is correct that the words “and others” would not enable the inclusion of furnace oil in the said entries, then on the same parity of reasoning aviation fuel, liquid petroleum gas, kerosene and naphtha would also have to be regarded as not being included in the said entries and if this is so there was no need for their specific exclusion. The very fact that there is an exclusion clause, means that but for the said exclusion, aviation fuel, LPG, etc. would be included in the said entries and as they are not specifically mentioned they would be covered by reason of the words “and others”. The said entries further show that the legislature never intended to exclude furnace oil from the levy of entry tax. Appeal dismissed.
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