1977 (1) TMI 56

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....respect of the year 1971-72. The registration certificate under the Central Sales Tax Act, 1956 was issued to the dealer for resale of shoes. The dealer purchased chappals also on the strength of the said registration certificate and issued ''C'' forms. After issuing a notice, the assessing authority imposed a penalty of Rs.1,500 on the ground that the dealer made authorised purchases of chappals ....

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....ct, the test that would be applicable is, what is the meaning which persons dealing with such items and consumers purchasing it would give to that word. A sales tax statute, being one levying a tax on goods, must in the absence of a technical terms or a term of science or art, be presumed to have used an ordinary term according to the meaning ascribed to it in common parlance. Viewed from that ang....