1974 (2) TMI 60

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....y cement were not the same thing as ordinary cement and should have been assessed as unclassified items and not at the rate of 7 per cent which is applicable to ordinary cement only. This contention was accepted by the appellate authority and the order of the appellate authority has been upheld by the Judge (Revisions). The Commissioner of Sales Tax is aggrieved and at his instance the following question of law has been referred to us for opinion: "Whether, on the facts and in the circumstances of the cases, white cement, refractory cement and cement are the same commodity and the turnover of white cement and refractory cement should have been taxed as turnover of cement at 7 per cent under Notification No. ST-6438/X1012-1962 dated 1st Dece....

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....same purpose as the ordinary grey cement. In Commissioner of Sales Tax, M.P. v. Jaswant Singh Charan Singh[1967] 19 S.T.C. 469 (S.C.)., a question arose before the Supreme Court as to whether the word "coal" includes charcoal. It was argued before the Supreme Court that while coal is a mineral product, charcoal is manufactured by human agency from products like wood and other things and, therefore, "coal" would not include charcoal. The Supreme Court rejected this argument by observing that while interpreting items in statutes like the Sales Tax Acts, resort should be had not to the scientific or the technical meaning of such terms, but to the popular meaning or the meaning attached to them by those dealing in them, that is to say, to th....