1982 (1) TMI 165

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....n referred to this Court under section 22(1) of the Punjab General Sales Tax Act, 1948 (hereinafter called the Act), by the Tribunal:   "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that item No. 21 of the Punjab Government Notification No. S.O. 26/PA/46/48/S. 5/72 dated 10th August, 1972, granting concessional rate of tax to certain ....

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....l malka masoor, arhar and dal arhar, jowar and its flour, gowara and its flour, fried pea, its dal and flour, shall be three paise a rupee." The Assessing Authority, however, took the view that "lobia" and "rajmash" were not covered by any of the items mentioned in the said entry and overruled the contention of the assessee. Having failed up to the Tribunal, the assessee got the above-mentioned....

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....sed or consisting of, or derived, or obtained from plants or their parts'. But this word must be construed not in any technical sense nor from the botanical point of view but as understood in common parlance. It has not been defined in the Act and being a word of every day use it must be construed in its popular sense meaning that sense which people conversant with the subject-matter with which th....