1951 (1) TMI 29

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....ste smoked through hookas. He moved the Commissioner of Commercial Taxes to determine under Section 18 (since repealed) of the Bengal Finance (Sales Tax) Act, 1941, whether the sale of such tobacco leaf is taxable under the above Act. The learned Commissioner has decided that by tobacco for hooka mentioned in item 18 of the schedule of exemptions appended to the Act is meant manufactured or prepar....

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....he Bengal Finance (Sales Tax) Act, 1941. Where a term is not defined by statute, the dictionary meaning of it is to be taken as the meaning intended. The actual expression in question is "tobacco for hooka". This can be paraphrased as tobacco meant to be used in a hooka. The learned Commissioner has, however, added the word "directly" in this context, though this is not based on any authority. ....

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.... "tobacco", which is either the tobacco plant (of genus Nicotiana) or the dried leaves of the plant used for smoking, chewing or as snuff. The petitioner's case for a much wider interpretation of the ex- pression "tobacco for hooka" would thus appear to be supported both by the dictionaries and the Central Excise and Salt Act, 1944. Item 18 in the Schedule of exemptions appended to the Bengal F....