TMI Blog2000 (1) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... de from all kinds of all forms of plastic including articles made of polypropylene, polystyrene and like materials are subjected to payment of entry tax. It cannot be disputed that the articles in question, namely, bangles are made of glass and or made of plastic etc. Thus the words used in Entry 30 “all articles made of glass” and in Entry 54 “articles made from all kinds of and all forms of plastic including articles made of polypropylene, polystyrene and like materials” would make it quite clear that the entry tax is leviable on such articles. Glass bangles and plastic bangles would be clearly covered by Entry 30 and Entry 54 respectively of the said Notification and are subject to entry tax at 2%. Against assessee. - Civil Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 12(7) of the Entry Tax Act clarified that glass bangles and plastic bangles would be covered by Entry 30 and Entry 54 of the Notification dated 30th April, 1992 and is subject to entry tax at 2%. Consequent upon the said clarification, the Assistant Commissioner of Commercial Tax made an assessment order for 1992-93 and demanded entry tax on bangles. The appellants aggrieved by the assessment orders preferred various writ petitions before the High Court of Karnataka. The Learned Single Judge after hearing the parties by his common judgment and order dated 15th March, 1995 allowed the writ petitions and quashed the assessment order made against the appellants. The Assistant Commissioner of Commercial Taxes and the Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Entry 39 and Entry 70 to the First Schedule of the said Act, but for the convenience sake, we shall refer to them as Entry 30 and Entry 54 in this judgment. 4. Mr. S.K. Dholakia, learned senior Advocate appearing in support of these appeals urged that the interpretation given by the learned Single Judge as regards these two entries by following the rule of construction noscitur a sociis is more appropriate and systematic because the words used by the legislature were neither clear nor free from ambiguity. He then contended that the identity of bangles is distinct than the articles of glass. When an article acquires commercial sense and identity, then, it by necessary implication stands excluded from the general description of the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material used for making such bangles for example glass bangles, plastic bangles etc. Even in common parlance and in the market such bangles are known as glass bangles and therefore the expression articles of glass in Entry 30 would include the bangles i.e. articles made of glass. The bare reading of Entry 30 would make it clear that the articles mentioned therein are subject to payment of entry tax. The words and used in Entry 30 would unmistakably indicate that the glass sheets (raw materials) as well as all articles made of glass would be subject to payment of entry tax. The same analogy has to be extended to Entry 54. 7. The second contention raised on behalf of appellants relating to clarity and ambiguity of Entry 30 and Entry 54 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port and clearly indicate that all articles made of glass or made from all kinds of all forms of plastic including articles made of polypropylene, polystyrene and like materials are subjected to payment of entry tax. It cannot be disputed that the articles in question, namely, bangles are made of glass and or made of plastic etc. The impugned judgment has very succinctly dealt with the contentions raised on behalf of both the parties and also dealt with the various reported decisions of this Court and other High Courts in great length. We are in complete agreement with the view taken by the Division Bench. 9. Coming to the next submission of Mr. Dholakia that when an article acquires commercial sense and identity, then it, by necessary im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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