Broad petroleum entry wording can cover furnace oil, and assessment penalty stands when the levy is upheld.

A taxing entry expressed in broad terms such as "all petroleum products" and "and others" was read contextually as illustrative, not exhaustive, because the specific exclusions for aviation fuel, LPG, kerosene and naphtha showed an intention to tax unenumerated petroleum products unless excluded. On that construction, furnace oil fell within the entry and was liable to entry tax. The penalty imposed under the assessment scheme was also left undisturbed, as the writ court had no basis to interfere once the levy on furnace oil was upheld. The challenge therefore failed and the assessment, including penalty, stood.

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Issues: (i) Whether furnace oil fell within Entry 11 / Entry 67 covering petroleum products and was liable to entry tax; (ii) Whether the penalty levied under the Act could be interfered with.

Issue (i): Whether furnace oil fell within Entry 11 / Entry 67 covering petroleum products and was liable to entry tax.

Analysis: The entry was construed as a whole. The expressions "all petroleum products" and "and others" showed that the listed items were illustrative and not exhaustive. The specific exclusions for aviation fuel, LPG, kerosene and naphtha indicated that petroleum products not specifically named could still be taxable unless excluded. The presence of "that is to say" did not compel an exhaustive reading in this context.

Conclusion: Furnace oil was held to be covered by the entry and was liable to entry tax, in favour of Revenue.

Issue (ii): Whether the penalty levied under the Act could be interfered with.

Analysis: The penalty was imposed in the course of assessment under the statutory scheme. Once the levy on furnace oil was held to be valid, the basis for setting aside the penalty disappeared, and the writ court was not justified in disturbing the assessment penalty in writ jurisdiction.

Conclusion: The interference with the penalty was held to be unsustainable, in favour of Revenue.

Final Conclusion: The appeals succeeded, the judgment under challenge was set aside, and the writ petitions stood dismissed with costs.

Ratio Decidendi: A taxing entry using broad language such as "all" and "and others" with specific exclusions must be read contextually as illustrative rather than exhaustive where the structure of the entry shows a legislative intention to tax unenumerated items within the generic category.

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