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2011 (4) TMI 77 - SC - VAT and Sales TaxDeclared commodity u/s 14 of the Central Act - The language used in entry no (ix) is plain and unambiguous and that the items which are mentioned there are "tools, alloy and special steel" - By using the words "of any of the above categories" in entry Nos. (ix) would refer to entries (i) to (viii) and it cannot and does not refer to entry no (xv) - However, entry (xvi) of Clause (iv) would be included in entry (xvi) particularly within the expression now therein any of the aforesaid categories - Therefore, the specific entry "tool, alloy and special steel" being not applicable to entry (xv), the contention of the counsel for the appellant has to be rejected - It is, therefore, held that the stainless steel wire is not covered within entry (ix) of clause (iv) of section 14 of Central Sales Tax Act Expression "Wire rods and wires" which is mentioned in item no (xv) would not and cannot cover the expression "tools, alloy and special steels" of entry no (ix) nor it would refer to the expression "Iron and Steel" as each item used in entry nos (ix) and (xv) are independent items not depending on each other at all as has been held in the case of Pyare Lal Mehrotra. The decision of this Court in Union of India v. Hansoli Devi wherein this Court held that it is a cardinal principle of construction of a statute that when the language of the statute is plain and unambiguous, the court must give effect to the words used in the statute Held that : the decision arrived at by the High Court that stainless steel wire is not covered under the entry of "tools, alloys and special steels" in entry no (ix) and, therefore, does not fall under "Iron and Steel" as defined under section 14(iv) of the Central Act have to be upheld - Hence, the said commodity cannot be treated as a declared commodity under section 14 of the Central Act and provision of section 15 of the Central Act does not apply to the facts of the present appeals - The findings arrived at by the High Court does not suffer from any infirmity - Consequently appeals dismissed without any order as to costs.
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