Broad construction of taxing entry held to include stainless steel utensils within the scheduled goods classification.

The expression "stainless steel articles" in entry 20 of Schedule E to the Bombay Sales Tax Act was construed in its ordinary and comprehensive sense, and that meaning was held to include stainless steel utensils. The entry did not expressly exclude utensils; the only express exclusion concerned articles used as parts of industrial machinery or plant. The later amendment substituting the words "steel articles including utensils" was treated as clarificatory and not as creating a new taxable category. On that construction, stainless steel utensils fell within entry 20 and not the residuary entry 22, so the reference was answered in favour of the Revenue.

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Issues: Whether stainless steel utensils fell within entry 20 of Schedule E to the Bombay Sales Tax Act, 1959, or were taxable under the residuary entry 22.

Analysis: The expression "stainless steel articles" in entry 20 was held to bear its ordinary and comprehensive meaning, which included utensils. The wording of the entry showed no intention to exclude utensils, and the exclusion expressly made in the entry was only in respect of articles used as parts of industrial machinery or plant. The later amendment substituting the words "steel articles including utensils" was treated as clarificatory and as removing any possible doubt, not as introducing a new category for the first time. The contrast drawn from other schedule entries did not justify restricting the natural meaning of "articles" in the taxing entry.

Conclusion: Stainless steel utensils were included in entry 20 of Schedule E, and the reference was answered in favour of the Revenue.

Ratio Decidendi: Where the ordinary meaning of a taxing entry is comprehensive enough to include utensils, a later clarificatory amendment and the wording of other entries cannot be used to narrow that meaning unless the legislature has expressly excluded such goods.

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