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TMI Blog1993 (12) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... ata processing machine was wrongly allowed as the same fell under item No. 22 of the Eleventh Schedule. (iii) Deduction under section 80-I amounting to Rs. 59,083 was wrongly allowed as the assessee was involved in the manufacture of an article listed in the Eleventh Schedule viz., data processing machines and computers. In view of the above, jurisdiction under section 263 was assumed and directions were rendered to the Assessing Officer to modify the assessment pro tanto. 3. Shri F.V. Irani, learned counsel for the assessee, appeared before us. In regard to extra shift allowance, it was contended that the matter stands covered by the decision of the Tribunal in favour of the assessee in assessee's own case for the assessment years 1982-8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des all machines and apparatus used in offices, shops, factories, workshops, educational institutions, railway stations, hotels and restaurants for doing office work [and for data processing (not being computers within the meaning of section 32AB)]." 5. Shri Irani, ld. counsel for the assessee, contended that the Explanation cannot go beyond the main provision. It is not a substantive provision in any sense of the term. For this preposition, he relied on the ruling of the apex court, laid down in the case of S. Sundaram Pillai v. V. R. Pattabiraman AIR 1985 SC 582. He further relied on the decision in the case of CGT v. N.S. Getti Chettiar [1974] 95 ITR 476 (Bom.) and CGT v. Dr. R.B. Kamdin [1974] 95 ITR 476 (Bom.). Our attention was also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Eleventh Schedule are primarily concerned with not essential needs but maintenance of higher standards of life. It was argued that the Computer, in the present day context, is considered as a panacea for the economic upliftment of the nation and speedy progress in all the realms of life. It is endowed with intellect and it works with promptitude. The Bombay High Court has held that it is not an office appliance. This cannot be considered as a luxury item. Explanation cannot go beyond the main provision. 8. The apex court in the case of S. Sundaram Pillai has held: "It is now well settled that an Explanation added to a statutory provision is not a substantive provision in any sense of the term but as the plain meaning of the word itse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accompanying words. It is one of the rules of interpretation of statutes and documents that where the words that are otherwise general, follow an enumeration of persons or things referable to anything particular and specific, the general words are to be construed as referring to the same general kind and class as those specifically mentioned. Entry 22 of the Eleventh Schedule makes a mention of office machines and apparatus, such as, typewriters, calculating machines, cash registering machines, cheque writing machines, intercom machines and teleprinters. The word "such as" in the Chamber's Twentieth Century Dictionary is defined to mean "for example". In the Concise Oxford Dictionary, the meaning of the words "such as" is given 'of a kind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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