TaxTMI 
TaxTMI 
1951 (7) TMI 15
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....S., in proceedings for the assessment of sales tax for the period from 1st July, 1947, to 30th June, 1948. 2.The question involved in it was whether the Banarsi cloth in which the applicants deal is subject to special tax of one anna in the rupee under item No. 7 in Schedule No. 1 to the Act or is taxable at the general rate of half anna in the rupee. The Sales Tax Officer held that the sales o....
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....eals is only item No. 7 in it. By Act No. 1 of 1949, 17 more items were added to the schedule and under items Nos. 22 and 23, the cloth now in dispute will be subject to the special tax; but Bombay Act No. 1 of 1949 cannot be treated as retrospective in the absence of any provision in it to the contrary. As observed in Nilkanth v. Rasiklal(1) "it is a well established canon of construction of ever....
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.... 7.Looking to the wording of the item we are disposed to hold that it covers only goods made wholly and purely of silk. Were it to have the special meaning contended for by the opponent there was nothing to prevent the Legislature from using suitable words. In parti- cular suitable words (on the lines of new item 23) to import cloth made partly of silk should have been used. In fact the word "all....
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....wed the same principle. Chagla, C.J., has observed there (at p.334 of the report): "I must frankly confess that the question we have been con- sidering is not free from doubt or difficulty and much can be said on the side supported by the Advocate-General, but if such a situation arises, then it is clear that the duty of the Court is, in a case of a reasonable doubt, to put such a construction upo....