9911796707
TMI Blog1994 (6) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... lls under item 36. The petitioner carried the matter in appeal to the Appellate Deputy Commissioner contending that it does not fall under item 36, that it falls under general item, that it would be entitled to an exemption as the total turnover is less than two lakh rupees and that even if it exceeds two lakh rupees the rate applicable to it would be only 5 per cent and not 10 per cent as levied. The appeal was dismissed. The matter was further carried in appeal to the Sales Tax Appellate Tribunal. The Tribunal by order dated November 15, 1990, dismissed the appeal. As against that order of the Tribunal the present revision has been filed. Shri Girish Kumar, learned counsel for the petitioner, contends that Rita, which is a liquid concent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied by the petitioner it is evident that it satisfies the requirements of both hair tonic as well as cosmetics. We may now refer to the judgments of various High Courts relied upon by the learned counsel for the petitioner. In Deputy Commissioner of Sales Tax v. Sukumaran [1989] 74 STC 185, the first case relied on by the learned counsel, the question before a Division Bench of the Kerala High Court was whether "Rasna" falls within the meaning of entry 25-P of the First Schedule to the Kerala General Sales Tax Act, 1963. The Division Bench held that it did not. A perusal of the judgment shows that the case turned on the wording of the entry. To bring "Rasna" within the meaning of that entry it was necessary to show that it was a non-alcoh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1959. The Bench applied the rule of ejusdem generis and held that in construing an item in entry 51, the courts should not disregard the effect arising from the association of that item with other items and the limitation or expansion of the meaning of that item by such association. The mere fact that an article would emanate the same type of fragrance or odour would not bring the items in question within the meaning of entry 51 of that Act. The principle laid down in that case also does not advance in any way the case of the petitioner. From the above discussion what follows is that, to consider whether an item falls within the meaning of an entry of a Schedule to an Act, it has to be seen whether its qualities would fall in any one of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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