1994 (8) TMI 233

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax<br>BHARUCHA S.P. AND SEN S.C. AND PARIPOORNAN K.S. JJ. T.A. Ramachandran, Senior Advocate (K. Ram Kumar, Advocate, with him), for the appellants. &nbsp; C. Sitaramiah, Senior Advocate (T.V.S.N. Chari, Advocate, with him), for the respondents. &nbsp; -------------------------------------------------- &nbsp; ORDER &nbsp; Special leave has been granted in this batch of appeals limit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....expressions. The judgment under appeal noted that section 15(d) of the Central Act, while taking care to mention that pulses, whole or separated, with husks or dehusked, should be treated as a single commodity, did not mention fried dal. The contention of learned counsel for the appellants before us is that gram is gram, parched or fried. Section 14 of the Central Act declares the goods ther....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h Court in S.K. Nataraja Mudaliar and Co. v. State of Tamil Nadu [1982] 51 STC 55. The learned single Judge held, on the basis of the dictionary meaning of gram as meaning pulses generally, that the term pulses and grams used in the Central Act must be taken to cover pulses of all kinds and grams of all kinds for even parched gram or fried gram in common parlance was still known as gram or dal. Re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f sections 14 and 15 of the Central Act, being restrictions upon the plenary powers of State Legislatures to levy tax on the sale or purchase of goods, must be construed strictly. In other words, the restriction must be limited to the goods expressly mentioned and nothing more must be read into it except what is clearly stated. Sub-item (i) of item (vi-a) of section 14 refers to "gram or gulab ....