TMI Blog1960 (6) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... ted sarees during the year 1956-57, and the turnover amounted to Rs. 25,949-11-0 in this behalf. The Deputy Commercial Tax Officer, Vijayawada, treating the sales as falling under item I of sub-section (2-A) of section 3 of the Madras General Sales Tax Act, imposed sales tax at the rate of one anna six pies for every rupee of the turnover. The appeal of the assessee to the Deputy Commissioner of Commercial Taxes proved unsuccessful. The assessee went in further appeal to the Sales Tax Appellate Tribunal. The Tribunal accepted the contention of the assessee that sarees and dhoties would not embrace the definition contained in item I of section 3(2-A) of the Madras General Sales Tax Act and allowed the appeal. The Department seeks to revise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zes, so that the pieces could be used as sarees, bed-covers, lihafs etc., and then to print them so that they could be readily used for the purpose for which they were meant and that the articles in which the applicant dealt were cloths or garments and not "cloth". The principle laid down by the learned Judges lends some support to the theory propounded by the learned counsel for the assessee. With great respect to the learned Judges, we are unable to subscribe to the proposition so broadly stated. In our opinion, "cotton cloth" is comprehensive enough to take in sarees or dhoties. We feel that the legislature has used it in a general sense. In common parlance, the word "cloth" is used to denote every fabric used for any purpose including t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fibres of hemp, flax, cotton, asbestos, spun glass, wire, etc. But when used without qualification or contextual specification, usually understood to mean a woollen fabric such as is used for wearing apparel". "A wearing apparel." In Webster's New International Dictionary, the following meanings are given: "A pliable fabric woven, felted or knitted from any filament; commonly, fabric of woven cotton, silk". "The dress; raiment; also, a garment". "A piece of fabric of definite quantity". "The canvas for a painting". "Livery"; "uniform". In the Chamber's Twentieth Century Dictionary, the following meanings are given: "Woven material from which garments or coverings are made: a piece of this material: clothing: the usual dress of a tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t-matter............................... For example, a statute which provides for the taxation of all property of a certain kind, means all of such property that is within the jurisdiction of taxing power..........................................Nevertheless the general rule may be announced that in the construction of statutes, general words are to be considered more broadly than specific words, and specific words more narrowly than general words." Indisputably, the word "cloth" is used in a general sense and, therefore, it has to be construed broadly. We are of opinion that the word "cloth" is of wide connotation embracing dhoties, sarees etc. We do not think that there is any warrant for limiting it to fabrics sold in yards. A "cloth" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention to certain notifications issued by the erstwhile Government of the Hyderabad State exempting from the payment of sales tax handloom dhoties and handloom sarees costing less than Rs. 3 per yard, to substantiate his contention that the word "cloth" does not take in sarees. The notification runs thus: "In exercise of the powers conferred by section 7 of the Hyderabad General Sales Tax Act, 1950 (XIV of 1950) and in supersession of the Finance Department Notification No. 146/280/55-56/Tax, dated 12th March, 1956, (page 441, Part I-D, dated March 22, 1956), the Rajpramukh hereby exempts with effect from the first day of April, 1956, the following goods from the payment of sales tax: Handloom dhoties and handloom sarees costing less tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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