TMI Blog1992 (7) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... y 3, 1980, of course after giving due opportunity to the appellant, at Rs. 2,83,665 taxable at 4 per cent and for the period from September 13, 1977 to March 31, 1978, the turnover was fixed at Rs. 31,433 taxable at 15 per cent. Objecting to the said assessment, on the ground that the polythene rolls and sheets do not find a place in the First Schedule, an appeal was preferred before the first appellate authority contending that the polythene rolls and sheets were used only as packing materials by the purchasers, and consequently, they did not come under any entry of the First Schedule to the Act. It was also contended that the assessing officer went wrong in holding that the polythene rolls and sheets are nothing but polythene films. The f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are sold in the form of sheets or bags, they continue to be films within the meaning of entry 7-A for the purpose of taxation under the Act. Aggrieved thereby the present appeal has been filed by the assessee. 2.. For a proper appreciation of the issue raised for our consideration, the entries 6, 7 and 7-A to the First Schedule may be set out as hereunder: 6. Original entry: Cinematographic equipment including cameras, projectors, sound recording and reproducing equipment, lenses, films and parts and accessories required for use therewith. At the point of first sale in the State. 7 10 11 12 15 01-04-1959 01-09-1963 01-12-1965 18-06-1967 26-02-1970 7. Original and present entry: Photographic and other cameras and enlargers, lense ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shown that it does not fall under any other items specified under the First Schedule. The question as to what a film is may be considered first in the light of some of the meanings contained in the standard dictionaries in use. 4.. In the condensed Chemical Dictionary-10th Edition revised by Gessner G. Hawley, the word film is dealt with at page 462 in the following terms: Film-An extremely thin, continuous sheet of a substance which may or may not be in contact with a substrate. There is no precise upper limit of thickness, but a reasonable assumption is 0.010 inch. The protective value of any film depends on its being 100 per cent continuous, i.e., without holes or cracks, since it must form an efficient barrier to molecules of atm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ene, rubber or an adhesive) used esp. as a wrapping or packaging material ..... From the above, it could be seen that the term film will fit in with reference to and also is applied to sheets of polythene used for wrapping and for packing food products, meats and poultry and that the mere fact that the polyethylene films in the shape of sheets are used for packing purposes or converted into packing materials, does not in any manner undermine or alter the inherent character and nature of the film. The meaning of the word film as could be seen from the condensed Chemical dictionary is also in tune with the common usages and the word film cannot be given a restricted meaning as is sought to be contended for by the assessee or as hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner was right in invoking his suo motu power of revision to set aside the orders of the first appellate authority, which as found by us supra, suffers from serious infirmity in law, and no exception could be taken to the conclusion of the Joint Commissioner that the commodity dealt with by the petitioner really falls within entry 7-A of the First Schedule to the Act on and from September 13, 1977. 6.. The learned counsel for the appellant next contended that the Joint Commissioner has committed an error in subjecting the entire turnover of the whole assessment year to tax at 15 per cent that the same cannot be sustained. As we have found supra, but for the entry 7-A of the First Schedule introduced with effect from September 13, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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