TMI Blog1981 (10) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... or opinion of the court: "Whether, on the facts and in the circumstances of the case, the Additional Sales Tax Tribunal is correct in deciding that prawn is not included in the expression 'fish' appearing in entry serial No. I of the schedule relating to levy of purchase tax over goods notified under section 3-B of the Orissa Sales Tax Act?" 2.. The assessee is a registered dealer and we are c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond appeal the Tribunal referred to the dictionary meaning of "fish" and "prawn" and found that the two items were distinct from each other. Since there was no definition of the word "fish", the Additional Tribunal tried to find out the common parlance meaning of "prawn". In the case of Commissioner of Sales Tax v. Tejco Industries [1976] 38 STC 93, the court observed: "The question as to what i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rawn is also loosely said to be a kind of fish. But in this case sumptuous evidence has been placed on record coming from people in the trade, actual catchers and consumers to show that fish and prawn have always been treated as two different commodities and prawn has not been treated as one variety of fish. The finding in second appeal that prawn and fish are two different commodities and the not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the evidence placed, the Additional Tribunal was justified in holding that even in the common parlance they were understood as two different items. There was no scope for one item to pass for the other. Once this is the conclusion, it must follow that the Member, Additional Sales Tax Tribunal, had come to the correct finding that when law prescribed sale of fish to be subject to purchase tax, sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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