TMI Blog2018 (6) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... now well settled principle of interpretation of statue that the word not defined in the statute must be construed in its popular sense, meaning ‘that sense which people conversant with the subject matter with which the statue is dealing would attribute to it’. It is to be construed as understood in common language - The terms ‘sewage’ and ‘water’ have been separately used in the said Notification and therefore the term ‘water’ cannot be said to include ‘sewage’ or waste. Had the intention of the legislature been to include ‘sewage’ also in the term ‘water’ for the purpose of Notification No. 1/2017-Central Tax (Rate), then the term ‘sewage’ and ‘water’ would not have been separately used, as is the case at Sl. No. 238 of Schedule – III of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. 2. The applicant submitted that the goods in question are pumps primarily designed for handling water, either clear or storm or waste or sewerage, and not fitted with measuring device. The same cannot be said to be primarily designed for chemical or fuel or gas handling. In the above description, phrase handling water has been used, which denotes handling of water either clear or raw or storm or waste or sewerage, therefore, the impugned goods are specifically covered by the aforementioned description of Chapter Heading 8413 of GST Tariff, which attract the rate of 12%. 3. It is further submitted that the said goods primarily designed for handling water, and thus the same cannot be treated as the pumps for dispensing fuel, lubric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Services Tax Act, 2017 (herein after referred to as the CGST Act, 2017 ) and corresponding Notifications issued under the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the GGST Act, 2017 ) and the Integrated Goods and Services Tax Act, 2017 (herein after referred to as the IGST Act, 2017 ). The said Sl. No. 192 of Schedule II of Notification No. 1/2017-Central Tax (Rate), dated 28.06.2017 reads as follows :- SCHEDULE II - 6% S. No. Chapter/Heading/ Sub-heading/Tariff item Description of Goods (1) (2) (3) 192 8413 Power driven pumps pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical meaning of the terms or expressions used but to their popular meaning, that is to say, the meaning attached to them by those dealing in them. If any term or expression has been defined in the enactment then it must be understood in the sense in which it is defined but in the absence of any definition being given in the enactment the meaning of the term in common parlance or commercial parlance has to be adopted. . 9.2 This view was upheld by Hon ble Supreme Court in the case of Oswal Agro Mills Ltd. Vs. Collector of Central Excise [1993 (66) E.L.T. 37 (S.C.)]. While reiterating the principle that in absence of statutory definitions, they have to be construed according to their common parlance understanding, Hon ble Supreme Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal Thus, from the plain reading of the aforesaid entry, it is evident that the terms sewage and water have been separately used in the said Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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