TMI Blog1992 (6) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... ernel of cashewnut is the notified commodity in terms of the said notification dated June 9, 1969. In support of their contention they have referred to some observations of the Commercial Tax Officer, Tamluk Charge, and also a letter being Memo No. 16655 dated July 16, 1987, addressed to Shri Saradindu Biswas by the Public Relations Officer of the Commercial Taxes Directorate, saying that no sales tax permit was required for importation of cashewnut seeds into West Bengal. The applicants have approached this Tribunal for a declaration that raw cashewnut or cashewnut seed does not come within the said notification dated June 9, 1969. According to the applicant, in spite of this position, importation of raw cashewnut or cashewnut seeds is bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicants read out from the Encyclopaedia Britannica, Volume II, Micropaedia, page 609. That was the description of the whole cashewnut fruit and various parts of it. Mr. Bose has also demonstrated in the court room the entire cashewnut fruit with its various parts. The entire fruit consists of a perishable part which is called the apple and the cashewnut seed with a hard covering within which the cashewnut kernel is located. The cashewnut seed is found attached to the apple at one end. There is no dispute before us that the applicants are or have been importing not the perishable parts of the fruits or the apples, nor the cashewnut kernels, but they have been importing only the cashewnut seeds which contains cashewnut kernels within, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ashewnut" appears among other illustrations after the word "including". Mr. De agrees that where a term or expression, has not been defined in the statute or the rules or the notification, the meaning to be ascribed to it should be the meaning given in the trade circle. According to him, "cashewnut" is known in the trade circle to mean cashewnut kernel. Therefore, he submits that whereas the whole cashewnut seed is a notified commodity under the first part of the notification, the cashewnut kernel is a notified commodity under the second part or inclusive part of the notification. We see that there is no controversy that cashewnut kernel is a notified commodity under the notification. The entire controversy is with regard to whether the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dry or preserved fruit. He stated that the seeds can be dried and preserved and therefore come within the main part of the notification. But we are unable to agree with Mr. De, because the words "dry or preserved fruit" are followed by the words-"that is to say, fruit or edible part of fruit that has undergone full or partial dehydration or any other preserving process". By using the expression, "that is to say" it has been made clear in the notification that what follows that expression will govern the meaning of dry or preserved fruit. Therefore, only the edible part of a fruit which has undergone full or partial dehydration or any other preserving process will be treated as dry and preserved fruit for the purpose of Notification No. 225 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xing officers in the administrative way and is also known to the trade circle. Mr. Bose referred to the principle of noscitur a sociis and submitted that the word cashewnut or dry or preserved fruit appearing in the notification dated June 9, 1969, should be interpreted in the meaning or with the colour it takes in the company or association in which the expressions appear. In this connection he referred to Bennion's Statutory Interpretation (1984) and a decision of the Supreme Court reported in [1955] 2 SCR 374 at page 386; AIR 1955 SC 604 at page 609 (Ranganathan v. Government of Madras). Following that principle, the correct interpretation will be that cashewnut seed is not covered by either the first part or the inclusive part of the No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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