TMI Blog2011 (7) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... tanding Counsel, for the respondent JUDGEMENT The present revision under section 11 of the U. P. Trade Tax Act, 1948 (hereinafter referred to as, the Act ) is directed against the order of the Tribunal dated August 25, 2003, for the assessment year 1998-99 under the U. P. Trade Tax Act. The applicant was the manufacturer of PP caps made of aluminium and iron. The aluminium caps are mainly used in the beer bottles and the iron caps are used in the cold drink bottles. According to the applicant, the iron caps are also known as crown cork. The case of the applicant is that such aluminium caps and iron caps are liable to tax at the point of sale by manufacturer or importer under the Notification No. 5785, dated September 7, 1981, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kinds of corks which includes crown cork, are covered. He placed reliance upon the dictionary meaning of the word cork as defined in the Webster's Dictionary at page No. 266, New Oxford Thesaurus of English at page 192 and the meaning of word caps and tops as defined in the New Oxford Thesaurus of English, respectively. He submitted that the cork is a device, which is used for closing the containers. It may be made of aluminium, iron, rubber, plastic, wood, etc., and it should not be confined to the wood alone. He submitted that in the ancient times, the cork might be made of wood but now due to the shortage of wood and for various other reasons, it is made of plastic, rubber, aluminium, iron, etc. Therefore, the meaning of word co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch are made of cork wood. The Tribunal has rightly held that if anybody asks for cork from the shop-keepers, he will give the item made of cork wood. Heard learned counsel for the parties and perused the impugned orders. It would be appropriate to refer the relevant entry of the corks of the Notification No. KA.NI-2-101/XI-9(231)/94- U. P. Act-15-48-Order-2000, dated Lucknow : January 15, 2000. In exercise of the powers under clause (e) of sub-section (1) of section 3A of the Uttar Pradesh Trade Tax Act, 1948 (U. P. Act No. XV of 1948), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U. P. Act No. 1 of 1904) and in supersession of all previous notifications issued in this behalf, the Governor is pleased ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or a bottle.' (b) 'Cork' as defined as per New Oxford Thesaurus of English page 192:- 'noun kate pulled the cork from the bottle, stopper, stop, plug, bung, peg, spigot, spile, seal, cap, top, lid, cover/covering.' (c) CAP as defined as per New Oxford Thesaurus of English page 127:- 'a small bottle with a white plastic cap ; lid ; top ; stopper ; cork ; bung ; spile ; ferrule ; cover ; covering.' (d) Stopper, as defined as per New Oxford Thesaurus of English page 929:- 'A cologne bottle with a cork and chrome stopper cork, lid, cap, top, plug, bung, spigot, spile.' (e) TOP, as defined as per New Oxford Thesaurus of English page 985:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o its uses. It is classified as an independent item/product. It is a kind of material which may be used as raw material for the manufacturing of different items including the stopper for the closure of the bottles or it may be used in the manufacturing of shuttle cork or any other item. Its use is not confined as a stopper. The Tribunal has rightly held that it is a product of chhilka of cork tree. Previously, it is mainly used as stopper to avoid pilferage of homoeopathic medicines in glass containers and in the shuttle cork. Its use may be many which may not be commonly known. As stopper also it is used after providing a particular shape and is put inside the containers. It is never used as a cap. It cannot be used as cap also. The applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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