TaxTMI 
TaxTMI 
1987 (8) TMI 436
X X X X Extracts X X X X
X X X X Extracts X X X X
.... U.P. Sales Tax Act, 1948 (for short "the Act, 1948") or at the rate of 10 per cent as classified item under the entry 102 of the Notification No. ST-II-10853/X-6(23)-79 dated 7th December, 1979, which runs as follows: "Articles made wholly or principally of stainless steel, except surgical instruments." The assessing officer in the reassessment order took the view that the product of the assessee, i.e., the Erasmic blades, is covered by the aforesaid entry 102. The submission of Sri Bharatji, learned counsel for the assessee, is that the blades manufactured by the assessee though professed to be stainless steel blades to make it more popular and attractive in the market and to augment sales thereof, but, in fact, the Erasmic blades d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....9 (SC); 1985 UPTC 1133 (SC) and British India Corporation Ltd., Kanpur v. Commissioner of Sales Tax, U.P. 1987 UPTC 394 (All.) [FB]. These authorities consistently say that in interpreting items in statues like the Sales Tax Act, resort should be had not to the scientific and technical meaning of the terms or expression used but to their popular meaning, i.e., the meaning attached to them by those dealing in them. So, the interpretation of the Erasmic blades has to be made on the ground as to how this item is understood by those who deal in it, i.e., by the traders and customers. Applying these principles, it can be said that Erasmic blade is not an item of stainless steel, as this concept is understood in common or commercial parlance. To ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tic 3.. Whether susceptible Susceptible to to corrosion/rust corrosion/rust (one week in humidity in 24 hrs." chamber) There is nothing in the order of the Tribunal to controvert the aforesaid report. It shows that the blade manufactured by the assessee is magnetic and susceptible to corrosion/rust in 24 hours. These characteristics are never found in the stainless steel goods. Stainless steel is defined in the Encyclopedia Americana, Volume 25, as "an alloy steel that has excellent resistance to rusting". According to Encyclopaedia Britannica, Volume IX, the most important element of stainless steel is Nickel, which is according to the test report at page 42 of the paper book is "nil" in the product of the assessee. So the Erasmic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....re also never treated blades as stainless steel articles. In the Notification No. ST-II-332/X-1012-1971 dated 15th November, 1971, entry 26(d) so far as relevant, was as follows: "Shaving sets (with or without contents), safety razors, shaving blades..........." From this entry, it appears that the shaving blades were included in cosmetic and toilet items. Vide Notification No. ST-II-2956/X-6(17)-76 dated 20th May, 1976, the entry 26 of the notification dated 15th November, 1971 was amended as follows: "26. All kinds of cosmetics and toilet preparations for beautification or care of the face................but not including soaps, safety razor blades............." Thus, the safety razor blades, which was classified items under t....