TMI Blog1993 (6) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 and Rs. 61,290, respectively. The appeals filed by the dealer before the Appellate Assistant Commissioner were dismissed. In second appeals (T.A. Nos. 142 and 143 of 1991), the Sales Tax Appellate Tribunal, Additional Bench, Palakkad, allowed the appeal for the year 1986-87 to a limited extent and dismissed the appeal for the year 1987-88 in toto. Aggrieved by the common order passed by the Tribunal in T.A. Nos. 142 and 143 of 1991 dated May 17, 1991, the assessee has filed the above two revisions. 2.. We heard counsel for the assessee Mr. K.C. Balagangadharan as also counsel for the Revenue-Senior Government Pleader Mr. V.C. James. 3.. The main plea of the assessee before the Tribunal and also before us is to the effect that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de or sold by a baker cannot be called "bakery products". Bakery products can denote only those goods which are ordinarily and usually baked in an oven, such as bread, bun, rusk, cakes and biscuits. In this case, the assessee produced and sold sweets such as halva, laddu, jilabi and gulab jamun and fried food articles such as banana chips, tapioca chips, murukku, fried groundnut, etc. These items are not baked in an oven and they will not come under bakery products and taxed as such. 5.. Counsel for the respondent/Revenue contended that admittedly the goods were produced or made and sold by the assessee, who is a dealer in bakery and sweet items, and so the said items sold by him will be bakery products coming within the relevant entry in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir natural, ordinary or popular sense and the meaning which they have in relation to the subject-matter with reference to which they have been used in the statute. They are well-known words of common usage. From the earliest decision of the Supreme Court in Ramavatar Budhaiprasad v. Assistant Sales Tax Officer [1961] 12 STC 286 (SC); AIR 1961 SC 1325 the matter has been exhaustively considered by the Supreme Court in various decisions. The latest decision on the subject is Oswal Agro Mills Ltd. v. Collector of Central Excise JT (1993) 3 SC 260. Persons accustomed with bakery and purchasing, "its products" would only understand the words to mean "only those goods which are ordinarily, baked in a bakery". If certain dealers in bakery produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rst Schedule to the Kerala General Sales Tax Act. 9.. In this view of the matter, we reverse the conclusion of the Sales Tax Appellate Tribunal, that in common parlance banana chips, tapioca chips, murukku, achappam, pakkavada and mixture sold by the assessee are "bakery products" coming under entry 9 up to June 30, 1987 and entry 15 from July 1, 1987, of the First Schedule to the Kerala General Sales Tax Act, 1963. 10.. The common order of the Sales Tax Appellate Tribunal in T.A. Nos. 142 and 143 of 1991 is set aside to the above extent. We remit the matter to the Appellate Tribunal for passing appropriate orders, in the light of the above observations. The tax revision cases are allowed. Petitions allowed. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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