TMI Blog1989 (1) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... oza, apricot, alubukhara, cashew-nut, walnut, fig, raisin (locally known as kismis or monacca) and date (locally known as khajur, zahedi or sohera) but excluding any fruit which is oil-seed as defined in section 14 of the Central Sales Tax Act, 1956 (Act 74 of 1956)." The precise point for determination is whether betel-nut could be called "dry or preserved fruit". 2.. It is an accepted rule of interpretation that in a matter like the one at hand it is the common sense view or the popular sense which has to be followed while deciding whether a commodity is taxable under the provisions of the Sales Tax Act. The botanical or technical meaning is not to prevail in this regard. It is the meaning understood in common parlance which is decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ressions must be construed in the sense in which they are understood in the trade, by the dealer and the consumer. 4.. In Ganesh Trading Co. v. State of Haryana [1973] 32 STC 623 (SC), it was stated as below in this connection: "This Court has firmly ruled that in finding out the true meaning of the entries mentioned in a Sales Tax Act, what is relevant is not the dictionary meaning, but how those entries are understood in common parlance, specially in commercial circles." 5.. Relying on the aforesaid decisions, it was submitted by Shri Bhattacharjee that a betel-nut would never be understood in common parlance as a dry or preserved fruit It is urged by the learned counsel that though the word "nut" has been used in item No. 54 that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tacharjee has referred to the meaning of "betel-nut" as given in Chambers 20th Century Dictionary wherein it has been defined to mean "areca-nut". The definition of "areca-nut" has been given as "the nut of areca catechu chewed by the Malays, Southern Indians, etc., with lime in a betel pepper leaf". This being the definition of "betelnut" as given in this dictionary Shri Bhattacharjee submits that the betel-nut cannot be regarded as a fruit. Before leaving the dictionary meanings given to various words it would be apposite to point out that the word "nut" has been defined in the Chambers 20th Century Dictionary as "any fruit with seed in a hard-shell". 7.. From what has been stated above, it may be stated that if we confine our attenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onwar has stated that grant of this exemption under section 3(3) of the Act may not influence us to answer the main point urged by the petitioner because the power under section 3(3) deals with exemption in respect of any tax payable under the Act which shows that according to the Government, tax was payable on betel nut, but due to representations made to it by the dealers as stated in paragraph II of the petition they were exempted from paying tax on this article. Though there is force in this contention of Shri Konwar, but as already stated we are not satisfied if the betel-nut can, in popular sense or in common parlance, be understood as dry or preserved fruit. 9.. The petition is, therefore, allowed and the rule is made absolute. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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