1989 (8) TMI 324

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the year, 1983-84, and the assessment for the whole year, 1982-83. Both are provisional assessments. "Nirma" is a widely marketed washing powder. The petitioner (assessee) is engaged in the sale of "Nirma". The sole controversy that arises for consideration is whether "Nirma" can be taxed under entry 82 of the First Schedule to the Act, or will it attract liability only at the general rate under section 5 of the Act? 2.. Entry 82 of the First Schedule to the Act provides as follows: "Goods in respect of which single point tax is leviable under sub-section (1) or sub-section (2) of section 5. -------------------------------------------------------------------------- Sl. No. Description of goods Point of levy Rate of tax. --------------....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....contended that in entry 82 of the First Schedule to the Act, the specification of "detergent powder" will take within its fold all washing powders. The connotation of the word "detergent powder" only means, that it is a "cleanser" and a "washing powder". In construing the relevant entry in the Act one has only to approach the question as to how in common parlance the entry is understood. The fact that the manufacturer or the assessee has marketed the goods as washing powder will not determine under which entry the goods fall under the Act. 4.. On hearing the rival contentions, we are of the view that "Nirma" marketed by the revision petitioner is a "detergent powder ". The words "detergent" and "washing powder" have been given very many sh....