Concessional tax notification for cones and tubes cannot be narrowed by adding a metallic or permanent-fixation .

A concessional tax notification expressly included cones and tubes, and the exemption could not be denied by adding a restriction that they must be metallic or permanently embedded in machinery. Paper cones and tubes used in the textile process therefore remained within the concessional entry, and the contrary view treating them as taxable packing materials was unsustainable.

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Issues: Whether paper cones and tubes sold to textile mills were covered by the concessional levy under the notification dated 07.10.1988 or were taxable at the higher rate as packing materials.

Analysis: The notification expressly included cones and tubes within the concessional entry. There was no restriction in the notification requiring the cones and tubes to be metallic or to be permanently embedded in the machinery. On that construction, paper cones and tubes used in the textile process could not be excluded merely because they were removable or were treated as packing materials by the revenue.

Conclusion: The paper cones and tubes were entitled to the concessional rate of tax, and the contrary view of the Joint Commissioner was unsustainable.

Ratio Decidendi: Where a concessional notification expressly includes cones and tubes without limiting their material or mode of attachment, the benefit cannot be denied by reading into it a restriction that only metallic or permanently fitted articles qualify.

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