TMI Blog1959 (7) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... iod from 25th March, 1953, to 31st March, 1954. The applicants were subjected to both the general tax as well as the special tax, and it was only the levy of the special tax that was disputed. The dispute was as regards the sale of combs made of plastic in which the applicants dealt; and the two items we were concerned with were items Nos. 30 and 33 in Schedule II to the Bombay Sales Tax (No. 2) Ordinance, 1952, and the corresponding items of Schedule II to the Bombay Sales Tax Act, 1953 (unamended). Item No. 30 read as follows:"Description of goods Rate of Special tax Deduction under clause (ii) of section 11. Perfumery (excluding synthetic essential oils, cosmeti and toilet articles, except soaps and other articles as may be specified by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 34 of Schedule II to the Bombay Sales Tax Act, 1953 (unamended), the price of a comb being less than 12 annas. Mr. N. C. Mehta for the applicants contended that the fact that the notification referred to above specifically excluded combs other than those intended for being worn in the hair showed that the original intention had been to include such combs in entry 30 as toilet articles; that, therefore, they must have been excluded from entry 33; and that if they were originally intended to be excluded from entry 33 it must be held that they had remained excluded from the said entry throughout, so that the result of the notification would be that all the combs other than those intended for being worn in the hair being excluded from entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o dispose of the same by a common judgment. The two references relate to two periods 1st of November, 1952, to the 31st of March, 1953, and the 1st of April, 1953, to the 31st of March, 1954. For the first period upto the 24th March, 1953, the liability to tax was to be assessed under the Sales Tax Ordinance (No. 2) of 1952 and for the remaining seven days it was governed by the Bombay Sales Tax Act, 1953. For the second period the liability to tax was to be assessed under the Bombay Sales Tax Act, 1953. At the relevant time, the goods sold which were rendered liable to sales tax were charged with payment of general tax and certain goods were liable to payment of special tax as well. There is no dispute in this case that the sales in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding combs made out of plastic materials from liability to payment of sales tax under entry No. 30, we would require a very much stronger indication than the mere generic description in entry No. 33 referring to articles made out of plastic as including combs made of plastic and liable to tax imposed by that entry. It is true that entry No. 33 was amended as from the 1st of January, 1953, and it was divided into four sub-heads. Under the second and third sub-heads, articles made of plastic sold at the rate not exceeding annas 12 each or when sold by length at a rate not exceeding annas 12 per yard and all other articles made of plastic were made liable to a special tax of nine pies in the rupee. The only substantial difference made by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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