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TMI Blog2000 (1) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... the dealers in glass and plastic bangles. The question which has been raised in these appeals is as regards the validity of imposition of entry tax on glass and plastic bangles under the Karnataka Tax on Entry of Goods Act, 1979 (for short 'The Act'). 2. The State Government on 30th April, 1992 notified various commodities for purpose of levy of entry tax. Entry 30 and Entry 54 of the notification are relevant for the purposes of disposal of these appeals. Entry 30 : Glass sheets and all articles made of glass. Entry 54 : Plastic sheets, granules and articles made from all kinds of and all forms of plastic including articles made of polypropylene, polystyrene and the like materials. It appears that one of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation dated 30th April, 1992 and are subject to entry tax at 2%. Consequently, the learned Division Bench set aside the judgment and order passed by the learned Single Judge. It is against this common judgment and order passed by the Division Bench of the Karnataka High Court, the appellants have preferred these appeals. 3. Chapter 2 of the said Act deals with the levy of tax. Section 3(1) of the Act provides that there shall be levied and collected tax on entry of any goods specified in the first schedule into a local area for consumption, used or sale therein at such rates which may be prescribed by the State Government by issuance of a Notification. Different dates could be specified in respect of different goods or different clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry 30 deals with the glass sheets which is nothing but raw materials required for manufacture of articles made of glass whereas the second part of the said entry relates to finished product made of glass sheets as also articles made of glass. This interpretation can be extended to Entry 54 also as it is identically worded. The words "and" occurring in Entry 30 (and Entry 54) assume great importance and it reflects the intention of the legislature that it intended to levy tax both on glass sheets as also on finished products of glass/articles made of glass, which is found in the second part of Entry 30. The same analogy would extend to Entry 54. It was, therefore, contended on behalf of the respondents that the learned Single Judge was w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion noscitur a sociis and in paragraph 9, it is observed thus : "We are not impressed by this argument. It must be borne in mind that noscitur a sociis is merely a rule of construction and it cannot prevail in cases where it is clear that the wider words have been deliberately used in order to make the scope of the defined words correspondingly wider. It is only where the intention of the legislature in associating wider words with words of narrower significance is doubtful, or otherwise not clear that the present rule of construction can be usefully applied. It can also be applied where the meaning of the words of wider import is doubtful; but, where the object of the legislature in using wider words is clear and free from ambiguity, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .L.T. 3 (S.C.) = 1984 (2) SCALE 380 and Pardeep Aggarbatti, Ludhiana v. State of Punjab and Others - 1997 (96) E.L.T. 219 (S.C.) = 1997 (8) SCC 511. We have gone through these judgments and, in our opinion, the same are distinguishable on facts. The words used in the respective entries are quite distinct and, therefore, these decisions would not apply to the facts of the present case. In Atul Glass Industries (Pvt.) Ltd. Tariff Item 23A(4) or 68 of the First Schedule of Central Excises and Salt Act, 1944 fell for consideration. 23A(4) relates to "Glass and Glassware" and whether Glass mirrors, Glass screens fitted in motor vehicles as windscreens, rear screens and window screens fall in this item. Court held it falls under residuary Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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