Plain meaning controls tax entry for cashewnut: separated kernel was outside purchase tax under the amended wording.

The expression "cashewnut including its kernel" in item 37 of Schedule I to the General Sales Tax Act was interpreted to mean only the whole, unshelled cashewnut containing the kernel, not separated kernel after shelling. The amendment was read in its ordinary meaning, and the legislative history was treated as consistent with an intent to avoid double taxation by taxing only the last purchase of the whole nut. Because the wording was clear, the court held that surrounding materials could not expand the tax net beyond that plain meaning, and purchases of separated kernel were not liable to purchase tax.

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Issues: Whether the expression "cashewnut including its kernel" in item 37 of Schedule I to the General Sales Tax Act, 1125, as amended, covered only the whole unshelled nut with the kernel inside, so that last purchases of separated kernel were not liable to purchase tax.

Analysis: The amendment replaced the earlier words "cashew and its kernels" with "cashewnut including its kernel". Read in their ordinary sense, the words "including its kernel" were held to denote a nut containing the kernel, not the kernel after shelling. The legislative history and statement of objects and reasons were consistent with the view that the amendment was intended to avoid double taxation and to tax only the last purchase of the whole nut. As the amended expression was not ambiguous, the surrounding history was not allowed to override its clear meaning.

Conclusion: The expression covered only the whole or unshelled cashewnut with the kernel inside it, and the purchases of separated kernel by the assessee, though last purchases in the State, were not liable to purchase tax.

Final Conclusion: The assessee succeeded in revision, and the departmental view as affirmed by the Appellate Tribunal was set aside, with costs awarded to the assessee.

Ratio Decidendi: Where statutory language is clear, it must be given its ordinary meaning, and legislative history or objects and reasons cannot be used to expand the tax net beyond that plain meaning.

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