TMI Blog2022 (8) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... the scope of the expression institution'. Where the entry is meant to include all kinds of products, the entry itself would read like it does in the case of Tobacco. In fact, in the context of entry Tobacco and Tobacco products , this Court has recently in M/S. PATEL BROTHERS CO. VERSUS STATE OF ODISHA [ 2022 (8) TMI 253 - ORISSA HIGH COURT] has held that bidis would form part of tobacco products . If Entry 11 had read sheets, rods of non-ferrous metals including Aluminum and products thereof , then it would have been arguable that it covered Aluminum extrusions as well. However, the word here used is etc. and it is used soon after the words sheets, rods and, therefore, will include only a similar kind of product i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer, dealing in ready-made garments, hosiery cloth and Aluminum extrusion . For the AY in question, the STO determined the gross turnover (GTO) of the dealer at Rs.2,57,32,641. He then took up the ET liability of the dealer and held that the dealer was required to pay ET of Rs.4,45,696/-. After the appeal of the dealer was dismissed by the ACST, he approached the Tribunal. 3. By the impugned order, the Tribunal decided the appeal ex parte. Nevertheless, on merits the Tribunal held that the entry in Part-I Schedule of the OET Act, which reads Sheets, rods etc. of non-ferrous metal including Aluminum would cover Aluminum extrusion as well and, therefore, they were amenable to tax @ 1%. The contention of the Assessee that Aluminum extr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... range of products. For e.g. Entry 16 reads: Tobacco and Tobacco products . On the other hand there are entries which use the expression etc. like Entry 5 in Schedule-II which reads: Cinematography equipments and other equipments etc. . Here the word etc. can obviously mean only things of the same type as the goods preceding. These two contrasting entries reflect the legislative intent. Where the entry is meant to be broad and inclusive, it would include all products of a particular material. To connote this, the words products and products thereof are used. 7. However, in the context in which Entry 11 is inserted, it is seen that the word etc. qualifies the words Sheets, rods which are of non-ferrous metal including Aluminum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sense in which they understand it which constitutes the definitive index of legal intention. 9. In Dunlop India Ltd. v. Union of India AIR 1977 SC 597 , it was explained that if a word has acquired a particular meaning in the trade or commercial circles that meaning becomes the popular meaning in the context and should normally be accepted. 10. Here we are concerned with the purport of the word etc. occurring in Entry 11 of the Schedule to the OET Act. Would it bring within its ambit, aluminium extrusions ? 11. The word etc. has been defined in Collins Thesaurus of English Language, 3rd Edition 2008, Page-343 as and so on, and so forth etc. . In legal parlance, if one turns to Black s Law Dictionary (8th Edition, 2004) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... less, have been given as security. 14. The Madras High Court did not agree with the Plaintiff s contention and held: 6 .But the only argument advanced is that the palace building must be regarded as included in the expression the remaining lands or poramboke and other lands or the words etc. I find it impossible to hold that the words the remaining lands or poramboke and other lands attached thereto (remaining lands) can be regarded as including the residential building of the Zamindar. Turning to the words etc., they follow an enumeration of specific things beginning with all kinds of trees having some characteristic, and the words should be restricted to things of the same nature as those which have been alrea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. For all of the aforementioned reasons, the Court is of the view that Aluminum extrusions brought into Odisha from outside Odisha by the Petitioner is not exigible to entry tax @ 1% since it is not covered by Entry-11 of Part-I of the Schedule to the OET Act. 18. Question (i) is accordingly answered in the negative i.e. in favour of the Assessee and against the Department. 19. In view of the answer to Question (i), Question (ii) is answered in the negative by holding that the Tribunal was not justified in upholding the levy of penalty under Section 7 (5) of the OET Act. 20. The impugned order of the Tribunal and the corresponding orders of the STO and the ACST are hereby set aside. The petition is disposed of in the above terms. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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