TMI Blog1970 (12) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer assessed sales tax on the sales of those items at the rate specified in entry 44E of Schedule C to the Act holding that the said two articles were "fireworks" within the meaning of the said entry. The assessee being aggrieved by the said order of assessment, preferred an appeal to the Assisttant Commissioner of Sales Tax and contended that the said two articles were not fireworks within the meaning of entry 44E of Schedule C but were covered by the residuary entry 22 of Schedule E and were liable to sales tax at the rate specified in the latter entry. The Assistant Commissioner of Sales Tax negatived the contention of the assessee and dismissed the appeal. The assessee thereupon preferred a second appeal before the Tribunal which allowed the appeal holding that the said two articles were not covered within the meaning of the word "fireworks" and the sales of those two items were liable to be taxed under the residuary entry 22 of Schedule E. The Tribunal, in arriving at its decision, considered the dictionary meaning of the word "fireworks" and was of the opinion that the meaning given to the word "fireworks" in the dictionary could not be "stretched to include such harmles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealing would attribute to it" (vide Ramavatar Budhaiprasad v. The Assistant Sales Tax Officer, Akola, and Another[161] 12 S.T.C. 286 (S.C.). We shall, therefore, have to ascertain how the word "fireworks" is understood in common parlance. But before we do so, we would refer to the nature and character of the two articles in question and its ordinary use in the day to day life. It is common ground that Bengal light matches are a kind of matches which emit colours when rubbed on rough surface or specially prepared surface. These matches are commonly known as "Baporia". Paper caps are small, tablet-like, round, flat articles which are used in toy pistols and they have the effect of producing noise by combustion. These paper caps are commonly known as "Tikdis". Both these devices are used mostly by children for excitement and pleasure during festivities. We must now consider as to what is the popular meaning of the word "fireworks" and whether these two articles are "fireworks" according to the said meaning. It appears to us that in popular parlance, "fireworks" mean and include all those devices which, when exploded or burned, produce noise or brilliant light and which are usua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cockburn, C. J., also asked, 'Take the case of a shell or a rocket used in war, could you call that a "firework"?' Cp. Explosive." (underlining* is ours). It will thus appear that even according to the dictionary meaning, both the aforesaid articles would be included within the ambit of the word "fireworks" and there is nothing in the dictionary meanings which persuade us to take a different view. The Tribunal has observed that the meaning given to the word "fireworks" by the dictionaries "cannot be stretched to include such harmless non-explosive articles like Bengal matches and paper caps into the category of fireworks". It has also observed that "merely because they give some scenic coloured lights and some amusing noise in toy pistols used by childern, they cannot be termed as fireworks. To place these articles in the category of fireworks would be stretching the meaning of the word "fireworks" beyond its reasonable ambit." We are unable to agree with the view taken by the Tribunal. The fact that both these articles are normally used during festivities and have the effect of producing either noise or amusing lighting effect, brings the said articles within the purview of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hedule C, such matches would not necessarily be included within the meaning of the word "fireworks" as contained in entry 44E of Schedule C, but if such matches by their character, composition and use prima facie fall within the description and meaning of the word "fireworks ", by virtue of their exclusion from the category of safety matches the scope of controversy is considerably limited and that is how the legislative intent as evidenced by entry of Schedule C becomes relevant. The Tribunal, in arriving at its decision, has also relied upon the circumstance that no licence is required for storing and selling Bengal light matches or paper caps under the relevant law governing explosives and explosive substances and further that both the articles are exempted from the operation of the relevant law under the Explosives Rules, 140. In our opinion, the Tribunal was in error in relying upon the circumstance that under some other law governing explosives and explosive substances, the aforesaid two articles were exempted for selling and storing them. As pointed out by the Supreme Court in Commissioner of Sales Tax v. Jaswant Singh Charan Singh [167] 1 S.T.C. 46 (S.C.)., it would not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under: "B. General exemptions-(1) Nothing in these rules shall apply- (i) * * * (ii) to the manufacture, possession, sale, transport or importation of coloured matches known as Bengal Lights or Star Matches, under such conditions and in such quantities as the Chief Inspector, or in the case of transport by rail, the Railway Board, on the recommendation of the Chief Inspector, may from time to time determine or to the possession, sale, transport or importation of snaps when contained in fully manufactured Christmas or bonbon crackers; * * *" The very fact that Bengal light matches are exempted from the operation of the relevant law relating to explosives suggests that, in the first instance, the said article has been treated as "fireworks" and but for the exemption granted to the said article under rule 5 of the Rules aforesaid, licence for manufacture, possession, sale etc. of the said article would have been required to be taken out under the relevant law. It appears, however, that as a matter of policy or for some other reason, the said article has been given exemption from the operation of the relevant law subject to the fulfilment of certain conditions. It is t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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