TMI Blog2004 (10) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... ding fans and lighting bulbs and all other parts and accessories but excluding pumpsets with electric motors of not more than 10 H.P., and dry cell and dry cell batteries." Section 5(3-C) of the KST Act starts with a non obstante clause and proceeds further to say that in the case of sale of any of the goods mentioned in column (2) of the Eighth Schedule to the Act which has already been subject to tax under clause (a) of sub-section (3) by a dealer liable to tax under this Act, a tax at the rate specified in the corresponding entry of column (3) of the said Schedule shall be levied at the point of last sale in the State on the taxable turnover of sales of such dealer in each year relating to such goods. The assessee in the appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority in setting aside the order passed by the assessing authority under section 12-A of the KST Act is erroneous for the sole reason dry cell and dry cell batteries are items which are liable to be taxed on the last sale point under section 5(3-C) of the Act at the rate mentioned in the Eighth Schedule. This was objected to by the assessee by filing its detailed objections. In the objections, the assessee had brought to the notice of the revising authority that the first appellate authority while allowing the appeal filed by the assessee against the order passed by the assessing authority under section 12-A of the KST Act has followed the clarification issued by the Commissioner of Commercial Taxes, dated July 18, 1989. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n entry to a Schedule to the Act, the ordinary rule of construction requires to be applied to understand the entries in Schedule to the taxing statutes. There is a functional difference between the body of a statute on the one hand and the Schedule, which is attached thereto, on the other hand. The sections in the Act are enacting provisions. In contrast, the Schedule in an Act sets down things and objects and contains their names and descriptions. They can neither enlarge or cut down the meanings or articles or things specifically named in the list. Therefore, the general principles of interpretations of a section in the Act also requires to be adopted to interpret the Schedules to a section. Keeping these aspects of principles of constr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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