TMI Blog1996 (10) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... er reaching that conclusion we find it difficult to appreciate why the High Court allowed the assessees' revision and remanded the cases to the Tribunal. Presumably the High Court overlooked the fact that it was admitted that the substances in question fell within the definition of "petrol" under section 2(xvii). Once the High Court found that they fell within item 57B in the First Schedule the levy on these substances would be in accordance with and at the rate stated in the said Schedule against the said item. - Civil Appeal No. 437, 438 of 1984, 88-91, 451, 452 of 1980, 434, 435 of 1984, & 374-377 of 1979, - - - Dated:- 31-10-1996 - AHMADI A.M., SUJATA V. MANOHAR AND VENKATASWAMI K. JJ. T.L. Viswanatha Iyer, Senior Advocate (S. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay tax on his taxable turnover for that year,- (i) in the case of goods specified in the First or Second Schedule, at the rates and only at the points specified against such goods in the said Schedules; and (ii) in the case of other goods, at the rate of four per cent at all points of sale." Section 2 which contains the definition clause defines "motor spirit" in clause (xv) to mean any substance which by itself or in admixture with other substances is ordinarily used directly or indirectly to provide reasonably efficient fuel for automotive or stationary internal combustion engines and includes petrol, diesel oil and other internal combustion oils, but does not include kerosene, furnace oil, coal or charcoal and the definition of "pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dangerous petroleum having their flashing points below 24.4 degrees centigrade. Ex facie they come within the definition of "petrol" in section 2(xvii). The High Court, however, approached the question thus: "By the definition in section 2(xv), petrol, except of the special brand caught by section 2(xvii), is included within the concept of 'motor spirit'. But item 57A of Schedule I excepts petrol in the generic sense, other than what is specifically dealt with in item 57B. The result is all brands of petrol other than that covered by item 57B will go into the multiple scheme of taxation under section 5(1)(ii). In other words, the reasonable way of harmonising the provisions by reading them together seems to be to say that petrol whose f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of petrol other than that covered by item 57B would go into the multiple taxation scheme under section 5(1)(ii) meaning thereby that petrol with a flashing point above 24.4 degrees centigrade will go to the multiple-point system of taxation whereas the special brand of petrol whose flashing point is below 24.4 degrees centigrade would fall within item 57B in the First Schedule read with section 5. We are not directly concerned with the question of the scope of item 57A in the First Schedule. Our inquiry is limited to the question of locating the type of petrol covered under item 57B of the First Schedule. The term "petrol" has been defined and ordinarily the same meaning must be given to that word wherever it appears unless the context dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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