TMI Blog1957 (1) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... sales tax at the rate of Rs. 6-4-0 per cent on the taxable turnover of electrical goods of assessee that he was entitled to deduct the amount of sales tax recovered from the purchaser from the taxable turnover on the ground that the dealer included the amount of sales tax in the sale price and did not recover it separately as required by rule 51 of the Sales Tax Rules. The assessee repeated these contentions before the Commissioner in a revision petition filed by him against the assessment order made by the Sales Tax Officer. The said revision petition was rejected by the Commissioner. In this reference the Commissioner has referred to this Court the following questions of law for decision:"(1) Whether sales tax realised from the purchaser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration of the material provisions of the Act and the rules thereunder and the decision of this Court in Jethalal Virajlal v. The State of Madhya Pradesh[1953] 4 S.T.C. 125; A.I.R. 1953 Nag. 194. Learned counsel for the assessee admitted that the answers formulated in Dhannalal's caseM.L.R. 1956 Civil 718. completely dispose of the first two questions referred to in this case. It is, therefore, unnecessary for me to repeat here all that has been said in Dhannalal's caseM.L.R. 1956 Civil 718.while answering the questions referred to therein. 3.. On the third question the argument of Mr. Rege, learned counsel for the assessee, was that item No. 30 in the schedule of tax issued on 22nd May, 1950, under section 5 of the Act as it was worded, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot electrical goods. It is now settled that the word "include" is a word of enlargement. It is generally used in definitions and interpretation clauses in order to enlarge the meaning of the words and phrases occurring in the body of the statute, and when it is so used, the words or phrases must be construed as apprehending not only such things as they signify according to the natural import, but also those things which the interpretation clause declares that they shall include. The natural import of the expression "electrical goods of every description", being wide enough to include a torch battery, the specific mention of torch battery in item No. 16 of the schedule of rate of tax issued in 1953 can only be regarded as one by way of c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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