TMI Blog2006 (7) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... re different from detergents. 3. The factual matrix of the case in brief in as under: The assessee in this case is a manufacturer of detergent cakes. It claimed deduction under s. 80-IA of the IT Act. This claim was disallowed by the AO on the ground that the assessee is not a small-scale industry and the item "soaps" falls under Entry No. 4 of Sch. XI to the IT Act. The AO rejected assessee's submissions in this regard and held that technically soaps and detergents may be different items but under common law parlance and common usage, the term 'soap' includes 'detergents' also. 4. Upon assessee's appeal, the learned CIT(A) made distinction between "soaps" and "detergents" on the basis of descriptions in Central Excise Tariff of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separate with different tax rates as per central excise and sales-tax classifications. But the item "soaps" commonly comes under the Entry No. 4 of Sch. XI. 6. The learned counsel of the assessee Shri S. Sridhar, on the other hand, supported the order of the learned CIT(A) and claimed that detergent cake being manufactured by the assessee cannot be termed to be falling under the term "tooth paste, dental cream, tooth powder and soap" as envisaged under item No. 4 in the Sch. XI. In this regard, the learned counsel placed reliance upon the principle of 'ejusdem generis' to oxygenate the submission that detergent cakes cannot be said to be corning under the aforesaid term. He further referred to the dictionary meaning of the two terms and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atty acids chiefly oleic, stearic, palmitic, etc. On the other hand, detergents are the result of action between alkalies and long chain hydrocarbons derived from petroleum refining such as long chain organic acids." The above exposition clearly amplifies that technically the terms "soap" and "detergent" are quite different items. 10. "Ejusdem generis" has been defined in Dictionary of Law by L.B. Curzon to mean, "Of the same kind or nature. Rule of construction whereby if particular words forming a genus or kind are followed by general words, the general words are construed ejusdem generis i.e., are held to be intended to describe only other things of the same kind as those enumerated by the particular words." 11. In Salmond on Jur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umeration and (v) there is no indication of a different legislative intent [Amar Chandra Chakraborty vs. CCE AIR 1972 SC 1863, 1868, quoted in General Marketing Manufacturing Co. Ltd. vs. State of Tamil Nadu (1992) 86 STC 434, 438 (Mad)]. 14. On the anvil of aforesaid, we have to examine whether the term "tooth paste, dental cream, tooth powder" has a generic unity or not. In other words, whether or not they represent things of the same kind has to be ascertained for application of the principle of "ejusdem generis". In our opinion, there is a generic unity in these terms and the distinct genus or category present in these terms is their application on human body. Hence, the term "tooth paste, dental cream, tooth powder" having the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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