1996 (10) TMI 383

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....ate, with him), for the appellants in all the appeals.   Ms. A.K. Verma and P.D. Tyagi, Advocates (for M/s J.B.D. & Co., Advocates), for the respondents in Civil Appeals Nos. 434 and 435 of 1984.   --------------------------------------------------   ORDER   Special leave granted in SCALP. (C) No. 11472 of 1988. In this group of appeals the question which arises for consideration is whether "special boiling point spirit" and "shell hexane" are liable to be assessed at single point under Schedule I of the Kerala General Sales Tax Act, 1963, or on multi-point scheme of taxation under section 5(1)(ii) of the said Act, read, in either case, with the provisions of section 5(1) of the Act. There was no dispute b....

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....e Petroleum Act and the definition of "flash point" in section 2(c) thereof. "Petroleum" means any liquid hydrocarbon or mixture of hydrocarbons, and any inflammable mixture (liquid, viscous or solid) containing any liquid hydrocarbon and "flash point" of any petroleum means the lowest temperature at which it yields a vapour which will give a momentary flash when ignited, determined in accordance with the provisions of Chapter II and the Rules made thereunder. In the First Schedule items 57A and 57B need to be noticed. Item 57A deals with motor spirit other than petrol and aviation gasoline. The levy so far as this item is concerned, is at the point of sale in the State by any oil company liable to tax under section 5, except where the sale....

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....egrees centigrade into Schedule I, item 57B, read with section 5. This was the argument advanced by counsel for the revision-petitioner; and, after careful consideration, we are of the opinion that the contention is sound and must be accepted." The learned counsel for the appellants contends that this approach of the High Court is fallacious. According to him, the view that item 57A of Schedule I excepts petrol in the generic sense, other than what is specifically dealt with in item 57B is not correct. He contends that what the court was required to consider was whether the substances in question which fell within the definition of "petrol" in section 2(xvii) were covered by item 57B of the First Schedule which deals with petrol other th....