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TMI Blog2007 (1) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... essment year 1990-91 under the Central Sales Tax Act, 1956. The short question involved in the present revision relates to the taxability of artificial silk yarn. Dealer/opposite party (hereinafter referred to as, the dealer ) claimed that the artificial silk yarn is silk yarn and, therefore, exempted from tax under Notification No. ST-671-11-9(231)/94-U.P. Act No. 15-48-Order-2000, dated Febr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... islature has not used the word pure with silk yarn. It is settled principle of law that natural meaning of the word should be given, if there is no ambiguity. The word silk yarn is used in a generic sense and includes both the artificial silk yarn as well as pure silk yarn. There is no reason to restrict the word silk yarn to the pure silk yarn and not to include artificial silk yarn. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to give it a restricted meaning by not including artificial silk yarn within the same and in our opinion, the expression would include within itself both 'pure silk yarn' as well as 'artificial silk yarn'. The matter can be examined from another angle also. In the list of goods subject to levy of sales tax, item 81, it has been stated that silk goods including all mill-made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yarn. Even applying the common parlance test or the test as to how the goods are known in the industry, we are also of the opinion that the expression 'silk yarn' would include within itself both pure silk yarn as well as artificial silk yarn. In the premises, as aforesaid, we are of the considered opinion that the expression 'silk yarn' has been used in a generic sense and both t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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