TMI Blog2002 (9) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act by Notification SRO No. 294 of 2000 with effect from April 1, 2000. Therefore after the amendment, there will be an entry tax on the entry of furniture from outside Kerala to Kerala for use or sale in Kerala. Of course, there is general exemption under notification for goods transported by "registered dealers" into Kerala for resale of such goods on which sales tax is payable by them in Kerala. However, articles brought by the consumers from outside the State for their own use in Kerala will attract entry tax. The respondents in all these cases who are either sales tax authorities attached to border check-posts or Intelligence Officers of the Sales Tax Department or assessing officers under the Entry Tax Act have issued notices to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osition that the dental chair is nothing but "steel furniture". The Commissioner also relied on the decision of this Court referred to by the Government Pleader and clarified the issue against the petitioners. 4.. It has been held by the Supreme Court in a large number of cases that while interpreting items in statutes, particularly taxing statutes, resort should not be made to the scientific or technical meaning of the terms and expressions used, but how the product is See [1989] 74 STC Statutes 58. identified or understood by the class or section of people dealing with or using the product. In other words the meaning available in "common parlance" should be preferred as against the technical meaning unless of course there is specific de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. Those are nothing but furniture articles used in a hospital. Therefore that decision is not applicable to the facts of this case, and the clarification issued by the Commissioner under section 59A of the Kerala General Sales Tax Act also does not reflect the correct legal position. The Entry Tax Act does not confer any power of clarification on the Commissioner, and so much so he could not issue a clarification in exercise of the powers under section 59A of the Kerala General Sales Tax Act. Anyhow, since I do not agree with the clarification issued by the Commissioner, there is no need to go into his jurisdiction to issue the same. In fact the clarification issued by the Government of Kerala in the context of Sales Tax Act referred t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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