TMI Blog1995 (11) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Sales Tax Act, 1956 and should, therefore, be exigible to tax at 4 per cent being covered by entry 1 of Part I of Schedule II to the M.P. General Sales Tax Act, 1958?" 2.. Facts lie in a narrow compass. The assessee-non-applicant carries on business at Indore of locks and tools. For the assessment year April 1, 1981 to March 31, 1982, the Sales Tax Officer passed the assessment order on June 29, 1983 (annexure "Ba") imposing the liability of sales tax at 10 per cent instead of 4 per cent and also imposed the penalty of Rs. 17,000 under section 43(1) of the aforesaid Act. The assessee filed the appeal before Appellate Deputy Commissioner, Sales Tax, Indore, under section 38(1) of the aforesaid Act. The appellate authority maintai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igible to tax at 4 per cent being covered by entry 1 of Part I of Schedule II of the M.P. General Sales Tax Act, 1958. The assessee is doing the business of locks and tools. The dictionary meaning of word "tool" is an implement for mechanical operations, a thing used for a purpose, an instrument. Screwdrivers, saws, pickaxes, etc., are obviously implements for mechanical operations and should naturally fall within the expression of "tool" as used in the Act. The Appellate Tribunal found that the assessing authority could have seen the bills and determined the turnover on account of hardware and tools, etc. It recorded the view that tools are covered under item (ix) of clause (iv) of section 14 of the Central Act, and that screwdrivers, saws ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the area of legislative ambiguities, yet not receding, that courts have to fill gaps, clear doubts and mitigate hardships. In the words of judge learned Hand, spoken in Cabell v. Markham (1945) 148 F 2 d 737 at page 739, we get enough light to locate correct path: "It is one of surest indexes of a mature and developed jurisprudence......to remember that statutes always have some purpose or object to accomplish whose sympathetic and imaginative discovery is the surest guide to their meaning. " 9.. In exercise of clearing doubts and mitigating hardships, we find that articles, as detailed, are nothing but tools within the provision of law and are thus, exigible at concessional rate. 10.. The Government Advocate was unable to point ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
