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2010 (8) TMI 721 - HC - VAT and Sales TaxReligious pictures not for use as Calendars - Commissioner, VAT rejected the contention of the respondent that the framed religious pictures dealt with by the respondent fell within the ambit of Entry No. 45 of the First Schedule of the DVAT Act and thus were exempt from tax and held that the pictures in question were 'General Unclassified Goods' thereby attracting tax @ 12.5% u/s 4(1)(e) of the DVAT Act, 2004. Consequently, the determination order was passed against the respondent who went in appeal before the Appellate Tribunal – Held that:- the frames of the religious pictures in the instant case are nothing more than accessories for the safe-keeping of the religious pictures and do not give any essential characteristics to the goods. Merely because the ‘religious pictures’ are mounted, it cannot be said that they are no longer religious pictures. Pictures of the divine, whether mounted, framed or otherwise would not change their intrinsic character by virtue of such mounting or framing. Applicability of the principle of ejusdem generis - held that:- When Entry No. 45 is absolutely clear and unambiguous, the rule of ejusdem generis can have no application. As held in Siddeshwari Cotton Mills (P) Ltd. (1989 -TMI - 42392 - SUPREME COURT OF INDIA) and Grasim Industries Ltd. (2002 -TMI - 46155 - SUPREME COURT OF INDIA) , the said rule has to be applied with caution and not pushed too far. The rule reflects an attempt to reconcile incompatibility between the specific and general words and applies only where the context of the enactment does not require restricted meaning to be attached to the words of general import. But, as stated above, a note of caution has been sounded by the Apex Court in this regard, namely, that the rule is to be applied with care and caution and in the absence of any indication to the contrary. In the instant case, in our view, the said rule of ejusdem generis is wholly inapplicable, no merit in the appeal. The appeal is accordingly dismissed.
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