1962 (12) TMI 51

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....he Madhya Pradesh General Sales Tax Act, 1958, made at the instance of the Commissioner of Sales Tax, Madhya Pradesh, the Board of Revenue (Tribunal) has referred to us the following question of law: "Whether turmeric was included in Entry No. 44 of Schedule IV to the Madhya Bharat Act under Notification No. 37/VII/SR dated 15th March, 1955, and, therefore, sales of turmeric became liable to tax f....

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....n-applicant's appeal succeeded on that point, but the Commissioner of Sales Tax, acting suo motu, revised and restored the order of the Sales Tax Officer. Against that order, the non-applicant filed an appeal to the Board, which accepted his case on this point. Thereupon, as indicated earlier, the Board made this reference at the instance of the Commissioner. 3.. The following three notificatio....

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....43. It is well-settled that when an expression like kirana is used in a taxing statute, it must be interpreted in a popular sense as commonly understood in the general usage and known in trade and commerce. " The object of the Excise Tax Act is to raise revenue, and for this purpose to class substances according to the general usage and known denominations of trade. In my view, therefore, it is no....

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....ince turmeric was included in item 44 for the first time on 26th January, 1956, it should be regarded as not having been included in that item prior to that date. In our opinion, the short answer to this argument is that such specific mention is often made under the influence of excessive caution and, if the words of taxing enactment clearly impose a charge, expressio unius will not be exclusio al....