TMI Blog1999 (2) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... rs dated November 15, 1991 and January 28, 1992 respectively. Assessing authority subjected "cloth bags" which were brought in the city limits by the petitioner for packing the seeds to entry tax under the Act, even though petitioner claimed exemption thereon, being not specified under entry 16-A(v) of the Schedule to the Act. Details of the turnover subjected to tax besides the imposition of penalty are as under: Year Turnover Tax Penalty 1988-89 13,27,948 26,759 20,701 1989-90 21,10,200 42,204 32,553 3. Aggrieved against the orders of assessment, petitioner filed appeals before the first appellate authority which confirmed the orders of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the said entry it is made clear that the legislative intention is not to restrict or confine the meaning of the words packing materials only to the items of goods specified in the said entry. The addition of the words 'and the like' has the effect of making the specified items unenumerated in the said entry only illustrative and not exhaustive. Therefore, in the context the word 'namely' used in the said entry will have to be understood as 'such as'." 5.. The Tribunal in conclusion has observed as under: "Therefore, having regard to the full text of entry 16-A of the Schedule to the Karnataka Tax on Entry of Goods Act which is reproduced above, the general words 'and the like' used at the end of each of the six sub-groups of the spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment by issuing Notification No. FD 235 CET 83(II) dated 28th October, 1986 in exercise of powers conferred by sub-section (1) of section 3 of the Act specifying that with effect from April 1, 1983, the tax shall be levied and collected under the Act on the entry of Scheduled goods specified in column (3) of the table into every local area for consumption, use or sale therein at the rates specified in the corresponding entries in column (4) thereof. 10.. Entry 16-A reads as under: "Packing materials, namely,- (i) wrapping paper, fibre board cases, paper boxes, folding cartons, paper bags, carrier bags, card board boxes, corrugated board boxes and the like; (ii) tin plate containers (cans and boxes), aluminium foil, collapsible t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... batars) and (c) hessian cloth. Counsel for the parties are agreed that gunny bags and bardans (including batars) is made out of jute. "Hessian" as per Shorter Oxford Dictionary means "strong coarse cloth of hemp or jute; sack-cloth". In the same dictionary "hemp" means "plant from which coarse fibres are obtained for the manufacture of rope and cloth". Thus all the three entries in clause (v) relate to fibre made out of jute. After these entries, the Legislature has added the words "and the like ". Similarly, in all other clauses as well, the words "and the like" have been added at the end of entries. The words "and the like" will have to go with the description of the items in the clause and would not include an item which is not conceiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been subjected to tax under clause (iii) and not clause (v). There is a fallacy in the argument of Mr. Mallya, Government Advocate, that the intention of the Legislature is to tax the packing materials made out of fibre obtained by cultivation like jute, cotton or hemp. Cotton is not a fibre obtained from a plant. Cotton is a flower on a plant. Cloth can be made out of cotton, synthetic or silk and the like. If we accept the argument that the bags made out of cloth are taxable, then, the respondents have to put to tax the bags made out of cloth and not out of cotton as cloth can be made out of cotton, silk, synthetic and the like which does not seem to be the intention of the Legislature. 14.. Tribunal was not right in holding tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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