TMI Blog1971 (1) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... x Act, 1948 (hereinafter referred to as the Act). The petitioners buy guar in the form of grain (cyamopsis peoralicides) and by a manufacturing process in their factories separate the outer skin or husk from the kernel, which is also called "middling", and is commercially known as "guar meal". Gum is manufactured from the outer skin of husk which is exported to the United States of America, while the inner portion called "guar meal" is used as a fodder for feeding animals in India on account of its high protein content. This assertion of the petitioners about the use of the guar meal has not been denied in the written statements, nor has been contradicted by the assessing authorities passing the orders of assessment. It has been stated in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... East Punjab General Sales Tax (Amendment) Ordinance, 1949, which was promulgated on 14th April, 1949, and was published in the East Punjab Gazette Extraordinary dated 16th April, 1949. Thus, when the Act came into force on 1st May, 1949, "guara and its flour" was included in Schedule 'B' to the Act amongst foodgrains and pulses, from which the intention of the Legislature seems to be evident that "guara and its flour" was considered to be foodgrains. At that time fodder did not find place in Schedule 'B' to the Act, which relates to goods which are exempt from the payment of sales tax. This Schedule is prepared under section 6 of the Act. Item 54 "fodder of every type (dry or green)" was inserted in Schedule 'B' to the Act by the Punjab Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was not covered by the item relating to fodder. The submission on behalf of the respondents is that because the items "guara and its flour" and "fodder of every type (dry or green)" co-existed in Schedule 'B' to the Act for three years from 1955 to 1958, it has to be assumed that the Legislature did not consider "guara and its flour" as a fodder, otherwise there was no necessity of mentioning this item separately if it was included in the item relating to fodder. It is not possible to accept the submission for the reason that guara is not only fodder but has other uses also. Guara or guar in the grain form has a commercial value to which it is being put by the petitioners, that is, its outer skin is separated and is exported out of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and not every part of it, into which it is split, or every product made therefrom. That is why "its flour" is also mentioned. The Assessing Authority has held that "guar giri" or "guar meal" is the same thing as "guar flour". This view of the Assessing Authority is being challenged in these petitions. In Stroud's judicial Dictionary, Third Edition, under "flour" it is stated that "middlings" are wheat offal and not flour. In support of this view R. W. Paul Ltd. v. Wheat Commissioner[1937] A.C. 139. is cited. In Aiyar's Law Lexicon of British India, 1940 Edition, at page 451, "flour" is defined as "the finely ground meal of wheat or any other grain; flour is the product from grain, both ground and bolted while meal is the pulverized grain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itten statements that the "guar giri" or "guar meal" produced by them is only used as a cattle feed and for no other purpose. This fact was also asserted before the Assessing Authority, and the Assessing Authority has not mentioned any other use of this substance. All that the Assessing Authority has held is that this substance is covered by the item "guara flour" which is incorrect as pointed out above. Their Lordships of the Supreme Court in Ramavatar Budhaiprasad v. The Assistant Sales Tax Officer, Akola, and Another[1961] 12 S.T.C. 286 (S.C.)., held that the words must be construed not in any technical sense nor from the botanical point of view, but as understood in common parlance. If a word is not defined in the Act, but is a word of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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