TMI Blog2012 (8) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners will be at liberty to take their remedies accordingly. It is made clear that if limitation for filing an appeal/revision has expired, the petitioners will be allowed to file such appeal or revision within one month from today. We are informed that during the pendency of these petitions, notification dated July 11, 2011, has been issued by the State of Assam exempting entry tax on entry of PVC resins, LLDPE and PVC granules for use as raw materials in manufacture of plastic items for the period from February 28, 2005 to December 8, 2009. We leave it open to the concerned petitioners to claim the benefit of the said notification for the period in question in appropriate proceedings. - W.P. (C) Nos. 2103,2280,3343, 3344 of 2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been made in some cases. According to the petitioners, the view taken is not legally tenable. On application of common parlance test or the user test, which are applied for determining the scope of entry in a fiscal statute, the impugned orders are liable to be quashed. We have heard learned counsel for the parties. The Commissioner in the impugned order observed: In the present case, the plastic polymers or resins are processed from basic petro chemical and are used in further manufacture of plastic pipes, tanks, etc., by the disputant dealer or other such dealers. Therefore, indisputably, such items fall into description of chemicals covered by clause (b) above. We may also advert to the following dictionary meanings of the ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Act, cannot be a ground to follow the same pattern for the present statute. It is lastly submitted that applying the common parlance test and the user test, PVC granules and PVC resin may not be covered by the entry chemicals as the expression chemicals may include such items as may be used for chemical reaction or chemical effect. Even though no evidence has been led to prove that chemicals in common parlance exclude PVC granules and PVC resins, it is submitted that it may be possible to lead such evidence. It is submitted that all products in which chemicals are used may not be classified as chemicals . In support of this submission, reliance has been placed on a judgment of the honourable Supreme Court in Mauri Yeast I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner. Since in some cases remedy of appeal/revision is available, the petitioners will be at liberty to take their remedies accordingly. It is made clear that if limitation for filing an appeal/revision has expired, the petitioners will be allowed to file such appeal or revision within one month from today. We are informed that during the pendency of these petitions, notification dated July 11, 2011, has been issued by the State of Assam exempting entry tax on entry of PVC resins, LLDPE and PVC granules for use as raw materials in manufacture of plastic items for the period from February 28, 2005 to December 8, 2009. We leave it open to the concerned petitioners to claim the benefit of the said notification for the period in question in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
