TMI Blog1964 (11) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1953. The applicants produced certain samples of palavs before the taxing authorities. There is no dispute that they are of standard sari length, are used for attaching them widthwise to the sari pieces and vary in width from eight inches to thirty-two inches, unlike borders or laces which also are attached to sari pieces but lengthwise. The Sales Tax Officer held that palavs fall under entry 47(i) of Schedule B and subjected to purchase tax the purchases of palavs made by the applicants from unregistered dealers. His order was upheld by the Assistant Commissioner who held that palavs, though differently called, were nothing else but borders attached to saris. The Deputy Commissioner also held that though the palavs produced before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ... ... ... 47(i) Braids, borders, laces and trimmings when sold at a rate not less than annas 8 per tola or when sold by length at a rate not less than annas 8 per yard. Seven naye paise in the rupee. Three naye paise in the rupee. Seven naye paise in the rupee. The question that arises for determination is whether palavs, which are separate pieces woven as aforesaid from cotton and silk yarn and jari thread and are manufactured for attaching them breadthwise to saris for decorating such saris, fall under entry 47(i) of Schedule B, as contended by the State. Mr. Mody, appearing for the applicants, contended that palavs would not fall within the scope of entry 47(i) as the art ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal was in error in coming to the conclusion that palavs would fall under any one of these categories of articles and therefore would be governed by entry 47(i). But even Mr. Mody, agreed that braids, borders, laces and trimmings mentioned in entry 47(i) are categories of goods which the Legislature intended to bring in under this entry as such categories and to tax them at the rate specified in columns 2, 3 and 4 against this entry. Therefore, the very fact that the Legislature named categories of articles under this entry and not the specific individual articles by their names or designations shows that it intended to make this entry as comprehensive as possible. Further, it was not content with bringing in braids, borders and laces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich serves to trim, make complete ornament, or the like; especially necessary ornamental fittings or appendages, as of a garment". The Chambers' Twentieth Century Dictionary defines "trimmings" as "fittings". If the ordinary and dictionary meanings of the four words used in entry 47(i) were to be accepted as applicable to the present case, there can be no manner of doubt that a palav, being an appendage to a sari piece and used for the purpose of decorating and embellishing it, would certainly fall within the ambit of entry 47(i). But Mr. Mody argued that the word palav has come to acquire in common circles a secondary or a popular meaning and that a person who desires to purchase a palav does not go to the market and ask for a trimming or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y one of these four categories. It is accepted that a palav by itself cannot be used independently as a garment or an article for covering, that the only use of such a palav is as an appendage to a sari piece and a sari piece by itself would be complete even without a palav. It is equally accepted that a palav is nothing more than an addition to a sari piece attached to such sari piece for the purpose of embellishment or decoration of such a sari. That being so, there can be no doubt that such a palav would fall, in any event, under the category of trimmings. The mere fact that it is attached breadthwise and not lengthwise to a sari piece would not seem to make any difference, for it is used as an ornamentation and as an accessory to the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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