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TMI Blog1962 (12) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 1958, made at the instance of the Commissioner of Sales Tax, Madhya Pradesh, the Board of Revenue (Tribunal) has referred to us the following question of law: "Whether turmeric was included in Entry No. 44 of Schedule IV to the Madhya Bharat Act under Notification No. 37/VII/SR dated 15th March, 1955, and, therefore, sales of turmeric became liable to tax from 1st April, 1955, or whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that point, but the Commissioner of Sales Tax, acting suo motu, revised and restored the order of the Sales Tax Officer. Against that order, the non-applicant filed an appeal to the Board, which accepted his case on this point. Thereupon, as indicated earlier, the Board made this reference at the instance of the Commissioner. 3.. The following three notifications made under section 5 of the Madh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n like kirana is used in a taxing statute, it must be interpreted in a popular sense as commonly understood in the general usage and known in trade and commerce. " The object of the Excise Tax Act is to raise revenue, and for this purpose to class substances according to the general usage and known denominations of trade. In my view, therefore, it is not the botanist's conception as to what consti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst time on 26th January, 1956, it should be regarded as not having been included in that item prior to that date. In our opinion, the short answer to this argument is that such specific mention is often made under the influence of excessive caution and, if the words of taxing enactment clearly impose a charge, expressio unius will not be exclusio alterio in such cases. 6.. Item 44 as in force f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was reinforced by the addition of the words "ityadi ityadi" meaning "etcetera etcetera". Since, as shown, turmeric is undoubtedly within the meaning of the word "kirana", we are of opinion that sales of turmeric became taxable as from 27th May, 1955. 7.. In the view we have taken, our answer to the question referred to us is that sales of turmeric became taxable under item 44 with effect from 27t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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