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2007 (7) TMI 596 - HC - VAT and Sales TaxWhether optical fibre, cable and accessories are leviable under the Assam Entry Tax Act, 2001? Whether the word "include" appearing in the definition clause of an enactment, shall always be interpreted to have been used for expanding the definition of a given term or can the use of the word "include" be illustrative, clarificatory or exhaustive? Held that:- None of the authorities, cited by Mr. Dubey, lays down that the word "include" or "including", occurring in a definition clause will always reflect the legislative intent to expand the meaning of the term sought to be defined. Hence, it is not necessary that always and invariably, the word "include" or "including", which appears in a statute, would be aimed at expanding the meaning of the term, sought to be defined, by using the word "include" or "including". Where the word "include" or "including" brings within the sweep of a term such word or words, which carry very wide meaning or which do not ordinarily fall within the term, which is sought to be defined, then, the term, which is sought to be defined, must be construed as comprehending not only such things as they signify according to their nature and import, but also those things, which the interpretation clause declares that they shall include. However, when the word "include" or "including" is used in interpretation clauses, for the purpose of including within the definition of a term a particular item, which would, otherwise also, fall within such a term, such use of the word "include" or such inclusive definition of a given term would imply exhaustiveness and limitation. When this test is applied to the facts of the present case, it becomes transparent that by using the word "including" in entry 4, the Legislature intended to illustrate as to what items the expression "sound transmitting equipment" would convey. It further logically follows that under entry 4, "sound transmitting equipment" would include only telephones, mobile phones, pagers and components and parts thereof and no other item, such as, optical fibres, cables and accessories. Situated thus, it is clear, I do hold, that no entry tax, in terms of entry 4 of the Act of 2001 can be imposed on the entry of goods, such as, optical fibres, cables and accessories. W.P. succeed
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