Strict construction of tax entry for films excluded non-photosensitive plastic and foil products from coverage.

Entry tax on "films of all kinds including X-ray films" was construed strictly because it imposed a tax. As "film" was undefined, its meaning was taken from common parlance, not technical usage. The phrase "including X-ray films" was treated as qualifying the entry rather than broadly enlarging it, indicating that covered goods must share the relevant photosensitive character of X-ray films. On that reading, polyester film, metallised PET, metallised BOPP, aluminium foil film and poly film, lacking that character, were held outside entry No. 28. The clarificatory order and consequential show-cause and recovery notices were therefore unsustainable.

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Issues: Whether polyester film, metallised pet, metallised BOPP, aluminium foil film and poly film fall within entry No. 28 of the Schedule to the Assam Entry Tax Act, 2008, namely, "films of all kinds including X-ray films", so as to attract entry tax.

Analysis: The entry had to be construed strictly as it imposed a tax. The word "film" was not defined in the Act, so its meaning had to be gathered from common parlance rather than technical or scientific usage. The expression "including X-ray films" was held not to be a mere enlargement of the entry, because "X-ray films" would ordinarily already fall within "films of all kinds"; instead, the added words qualified the entry and indicated that the covered goods must bear characteristics akin to X-ray films, namely photosensitive qualities. The Court accordingly held that only such films as answer that description could be brought within the entry.

Conclusion: The petitioners' goods did not possess the relevant photosensitive character and were therefore not covered by entry No. 28. The clarificatory order and the consequential show-cause and recovery notices were unsustainable.

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