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TMI Blog2020 (6) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... ing following substantial questions of law: "(a) Whether in the facts and circumstances of the present case the Haryana Tax Tribunal was justified in interpreting Entry 25 of Schedule C of HVAT Act. (b)Whether in the facts and circumstances of the present case the Haryana Tax Tribunal was justified in holding that Black Disinfectant Fluid (BDF) is covered by Entry 25 of Schedule C of HVAT Act and is therefore leviable to tax at concessional rate as Schedule C item, whereas the Entry 25 of the HVAT Act deals with specific items and BDF does not found mentioned therein. (c) Whether in the present facts and circumstances of the case the Haryana Tax Tribunal was justified in holding that Black Disinfectant Fluid falls in the category of D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n vide order dated 29.3.2012 and held that BDF is neither covered under Entry 25 of Schedule C of the 2003 Act nor under Entry 38B of Schedule B of the 2003 Act. Consequently, BDF was taxed @ 12.5% and interest was also charged. Entry 38B of Schedule B of the 2003 Act is as under: "38B Pesticides, weedicides, insecticides used for plants only." It would be pertinent to mention here that it was never the case of the assessee that BDF was covered under Schedule B of the 2003 Act. The appeal preferred against the assessment order was dismissed by 1st Appellate Authority vide order dated 29.5.2015. Further appeal was filed and the Tribunal on 15.5.2018 allowed the appeal of the assessee and held that BDF is covered under Entry 25 of Sched ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... common, commercial understanding of those terms used and not in their scientific and technical sense "for the legislature does not suppose our merchants to be naturalists or geologists or botanists." In M/s Gulati and Co. v. The Commissioner of Sales Tax, U.P., Lucknow, 2014(14) SCC 286, it was observed as under: "17. It is trite that there is no fixed test for classification of a taxable commodity and the most commonly employed is the "common parlance test". Whether a particular article will fall within a particular tariff heading or not has to be decided on the basis of the tangible material or evidence to determine how such an article is understood in "common parlance" or in its popular sense meaning. That is to say, comprehending th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, by popular usage the word "pankaja" has acquired a particular meaning in common parlance i.e. lotus. This meaning will, therefore, prevail over the etymological meanings. 20. Similarly, the word "furniture" has a meaning in common parlance which every layman understands. It commonly refers to chairs, desks, tables, beds, etc. Hence we should give it this popular meaning." 19. In our considered view, the words with which we are concerned must be construed in the sense which is imputed to them by the persons who deal in and who consume such articles and therefore, we should now explore the meaning and usage of terms "foodstuffs", "food colours" and "food essences" in their common parlance." In Commissioner of Central Excise, New De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or animals, as may be specified from time to time by the Central Government by notification in the Official Gazette; (iii) all substances intended for use as components of a drug including empty gelatin capsules; and (iv) such devices intended for internal or external use in the diagnosis, treatment, mitigation or prevention of disease or disorder in human beings or animals, as may be specified from time to time by the Central Government by notification in the Official Gazette, after consultation with the Board;" The said definition is widely worded, it includes medicines for internal or external use by human beings/animals and it covers all substances intended to be used for prevention of any disease in humans or animals. In the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention lacks merit. Resort to residuary entry can only be made if the product is not covered under a specific Entry. As discussed above, BDF is covered under Entry 25 of Schedule C of the 2003 Act. In Commercial Taxes Officer v. Jalani Enterprises, 2011 (4) SCC 386, Supreme Court held as under: "17. ......... It is settled law that when one particular item is covered by one specified entry, then the Revenue is not permitted to travel to the residuary entry. If from the records it is established that the product in question could be brought under a specific entry then there is no reason to take to the residuary entry........." In view of the above, no interference is called for in the order of the Tribunal. The appeal is dismissed. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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