TMI Blog1978 (1) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the goods in question fell under section 5(1)(ii) of the Act and were liable to be assessed under the multi-point scheme of taxation at 3 per cent sales tax. The assessment was reopened and the goods were assessed to single point tax under item 57B of Schedule I at the rate of 15 per cent sales tax on the ground that they constituted "petrol" exempt from taxation by specific enumeration under item 57A of the said schedule itself. For the assessment year 1971-72, the original assessment itself was completed on the basis that the goods fell within item 57B of Schedule I. The correctness of the view thus taken has been canvassed in these revision petitions. 2.. Section 5 is the charging section under the Act. Clause (1) of the said secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) (2) (3) (4) ----------------------------------------------------------------------------------- per cent 57A. Motor spirit other than At the point of sale 20 petrol and aviation in the State by any gasoline oil company liable to tax under section 5, except where the sale is by any oil company to another oil company. 57B. Petrol other than do. 15 naphtha 57C. Aviation gasoline do. 12 57D. Aviation turbine fuel do. 6 57E. Naphtha do. 5 57F. Kerosene do. 4 57G. Furnace oil do. 5 Explanation.-For the purposes of serial numbers 57A, 57B, 57C, 57D, 57E, 57F and 57G, 'oil company' means Cochin Refineries Limited, Indian Oil Corporation Limited, BurmahShell Oil Storage and Distributing Company of India Limited, Caltex (India) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ariety, having its flashing point below 24.4 degrees centigrade, the reasonable inference on reading the two definitions together, seems to be that every other brand of petrol other than what is specifically provided for under section 2(xvii), will be caught within the definition in section 2(xv). Turning now to Schedule I, and, in particular, to items 57A and 57B, we notice that the earlier of these items refers to motor spirit other than petrol; and the latter one, that is, 57B, specifically takes in petrol for single point assessment at 15 per cent. By the definition in section 2(xv), petrol, except of the special brand caught by section 2(xvii), is included within the concept of "motor spirit". But item 57A of Schedule I excepts petrol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se'." At page 216, it is stated: "Another important rule with regard to the effect of an interpretation clause is, that an interpretation clause is not to be taken as substituting one set of words for another, or as strictly defining what the meaning of a term must be under all circumstances, but rather as declaring what may be comprehended within the term where the circumstances require that it should be so comprehended. If, therefore, an interpretation clause gives an extended meaning to a word, it does not follow as a matter of course that, if that word is used more than once in the Act, it is on each occasion used in the extended meaning, and it may be always a matter for argument whether or not the interpretation clause is to apply t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubstituted. The word 'and' is normally employed to express the relation of addition, the adding of something to that which preceded. The word 'including' denotes a different meaning; an additive power is not its necessary attribute." The above principles that we have noticed only confirm the view that we have stated regarding the reasonable and harmonious way of construction and understanding the provisions of the General Sales Tax Act which have to be construed for the purposes of these revisions. 4.. The learned Government Pleader for the State contended before us that the rule of harmonious construction requires that the provisions must be so read and understood that effect can be given to each set of provisions. He argued that the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e explanation of the meaning which, for the purposes of the Act, must invariably be attached to these words or expressions." We have given the principles canvassed by counsel our very careful consideration and attention. We feel that only petrol of a special brand, viz., whose flashing point is below 24.4 degrees centigrade is covered by item 57B of Schedule I. Other varieties of petrol fall within the inclusive definition of "motor spirit" under section 2(xv). But when item 57A is carved out it excludes petrol from the enumeration; with the result, that petrol other than what is covered by item 57B, will fall under the multipoint scheme of taxation under section 5(1)(ii). 5.. There is yet one other aspect of the matter. Assuming, as th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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