Amended taxing entry for grit given wide meaning; stone-crusher grit included and restrictive reading rejected.

Amended taxing entry wording broadened the scope of "grit" by removing the earlier exclusion for stone-crusher output and replacing the entry with "River sand, grit and boulders". The court held that this legislative change showed an intentional expansion, so "grit" could not be confined to river grit by importing a source-based limitation. Ejusdem generis was found inapplicable on the amended language. The result was that grit manufactured by stone crushers, as well as grit from other sources, fell within the entry, and the Tribunal's restrictive view was rejected.

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Issues: Whether, on the amendment to Item 94 of Schedule II(B) of the Uttarakhand Value Added Tax Act, 2005 with effect from 21 January 2006, the expression "grit" includes grit manufactured by stone crushers or is confined to river grit.

Analysis: Prior to the amendment, the entry expressly excluded grit and sand manufactured by stone crushers. After the amendment, the entry was altered to "River sand, grit and boulders" without any corresponding exclusion for grit manufactured by stone crushers. The legislative change indicated an intentional expansion of the entry, and the attempt to confine the word "grit" by importing a river-source limitation was unwarranted. The application of ejusdem generis was held to be impermissible on the wording adopted by the Legislature.

Conclusion: The expression "grit" in Item 94, after the amendment dated 21 January 2006, includes grit manufactured by stone crushers as well as grit from other sources.

Final Conclusion: The Tribunal's restrictive interpretation was set aside and the Commissioner's view was restored.

Ratio Decidendi: Where an amended taxing entry removes an earlier exclusion and uses broad language without source-based restriction, the term must be given its ordinary wide meaning and cannot be confined by invoking ejusdem generis.

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