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TMI Blog1974 (2) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... Act relating to the assessment years 1964-65 and 1965-66 raising a common question of law. The assessee is a dealer in cement, white cement, refractory cement, etc. The turnover of all varieties of cement was assessed at 7 per cent. The assessee appealed and contended that white cement and refractory cement were not the same thing as ordinary cement and should have been assessed as unclassified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by entry 46 of the schedule is liable to tax at the rate of 7 paise per rupee at the point of sale by the manufacturer, if it is manufactured in U.P. or at the point of sale by the importer, if it is imported from outside U.P. Under entry 46 also the rate is 7 paise per rupee. It deals with cement sold by stockists appointed by the State Trading Corporation of India or stockists appointed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ingredients are mixed in small quantities which give it whitish colour. In that booklet it is also mentioned that white cement can be used for the same purpose as the ordinary grey cement. In Commissioner of Sales Tax, M.P. v. Jaswant Singh Charan Singh[1967] 19 S.T.C. 469 (S.C.)., a question arose before the Supreme Court as to whether the word "coal" includes charcoal. It was argued before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning which persons dealing with coal and consumers purchasing it as fuel would give to that word. A sales tax statute, being one levying a tax on goods, must, in the absence of a technical term or a term of science or art, be presumed to have used an ordinary term as coal according to the meaning ascribed to it in common parlance. Viewed from that angle both a merchant dealing in coal and a consum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as pointed out to us that under the U.P. Sales Tax (Amendment) Act, 1973, the entry "white cement" has specifically been included in the cement. This does not show that white cement was not covered by that entry. The Government has clarified the position which was previously implicit, may be because of the contrary view taken by the sales tax authorities. We accordingly answer the question in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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