TaxTMI 
TaxTMI 
1989 (12) TMI 343
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....ctrical goods and is a registered dealer under the 1954 Act, the Bengal Finance (Sales Tax) Act, 1941 and the Central Sales Tax Act, 1956 (hereinafter referred to as "the 1941 Act", and "the 1956 Act", respectively). Since the year 1987 the applicant has been importing dimmers and light chasers from outside the State of West Bengal for sale and accordingly, the registration certificates were duly amended by including such articles. The impugned consignment consisted of 240 pieces of light dimmers of the invoice value of Rs. 11,556.71. These were imported from Messrs. Techno Power Enterprises, Gandhinagar, Gujarat, by road transport but were seized by the Inspector of Commercial Taxes, Chichira Check Post, Midnapore, on March 24, 1989, on th....
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....l before the concerned Assistant Commissioner. It was subsequently advised to move this Tribunal because the authorities below may not be competent to decide the same. The seizure and the imposition of penalty have thus been challenged. 4.. The respondents have opposed the application by filing an affidavit-in-opposition. Their case is that the seized articles were described on the packings as speed regulator and light dimmer which means that those were regulators for fans, exhaust fans, etc., being a commodity notified under Notification No. 1342-F.T. dated March 21, 1978, read with Notification No. 3945-F.T. dated August 26, 1977, under section 25 of the 1954 Act. Though the applicant got these items entered in their registration certifi....
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....e desired intensity of light at appropriate places on appropriate occasions. As regards the cost, it is claimed by the applicant that the light dimmers are costlier than fan regulators to the extent that if a fan regulator costs about Rs. 17.50 each, a light dimmer costs Rs. 71 each. This is one of the reasons for which the consuming public do not generally use these dimmers as fan regulators. 6.. According to Mr. S.N. Bose, the learned Advocate for the applicant, these goods, namely, Rider solid state light dimmers-cum-speed controllers are exigible to tax under the residuary provision of the 1941 Act, namely, section 5(1)(e). But, according to the learned State Representative, the Commercial Tax Officer has treated the goods as regulator....
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....es are concerned. The principle, laid down by the Supreme Court in matters of the nature which is confronting us in this case, stated briefly, is that where the statute does not give any definition, an item under sales tax laws is not to be understood or interpreted in its scientific or technical meaning but in the popular sense or in the sense in which it is dealt with by the trade circle. The popular sense means the sense in which it is understood and treated by the people who deal in or deal with the same, namely, who purchase and sell the article. It is also now wellsettled that where an item is put to more than one use, it will be understood in accordance with the predominant use to which it is generally put. 8.. As regards the cost f....
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....ler of speed of fans, particularly exhaust fans. In fact, on the cartons of these goods, it is clearly stated that these are "also used to control speed of exhaust fan". It is also stated that "as a dimmer increases bulb life". It appears that the Commercial Tax Officer did not consider the matter in accordance with the well-settled principles of law, namely, the dominant use rule and the common or commercial parlance rule. The learned State Representative submitted that sitting at the check post the Commercial Tax Officer was not in a position to consider and ascertain these aspects. According to him, the Assistant Commissioner of Commercial Taxes, before whom the applicant has already filed an appeal against the penalty order, is competen....