TaxTMI 
TaxTMI 
1990 (9) TMI 328
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....ally as a packing material and for insulation purposes. The Commercial Tax Officer made the assessment at a higher rate treating the commodity as falling under item 17 of Schedule II to the Bengal Finance (Sales Tax) Act, 1941. The Commercial Tax Officer also disallowed a claim of deduction on account of export sale of Rs. 3,44,000 without disclosing any ground. The Commercial Tax Officer also included a sum of Rs. 10,000 in the gross turnover representing the sale proceeds of an old motor car. The applicant has prayed for a writ in the nature of prohibition prohibiting the respondents from imposing and realising the sales tax under the provisions of Schedule II to the Bengal Finance (Sales Tax) Act/ West Bengal Sales Tax Act, 1954, in r....
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....s used for the purposes of packing and insulation. It is neither a bedding material nor can it be called a shock absorbent. The respondents' contention could be upheld if Thermocell could be said to be falling in the same category in the named articles, namely, cushions, mattresses and pillows. The respondents in support of their contention have relied on the principle of ejusdem generis. This is a Latin expression meaning "of the same class or kind". For the ejusdem generis principle to apply there must be a sufficient indication of a category that can properly be described as a class or genus. The nature of the genus is gathered by implication from the expressed words which suggest it. The most common case for the application of the ej....
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....7 of Schedule II and the arguments advanced before us, we are unable to accept the respondents' contention that Thermocell could come within the meaning of other articles of the nature of cushions, mattresses and pillows named in the said item. Consequently it follows that Thermocell could not be taxed at the rate provided for those items. It could be taxed only at the general rate of 8 per cent. The assessment made at a higher rate is not, therefore, sustainable. The applicant has claimed a deduction of Rs. 3,44,000 as export sale. According to the applicant the claim of deduction was disallowed by the Commercial Tax Officer without any adequate reasons. The claim is obviously made under section 27 of the Bengal Finance (Sales Tax) Act,....
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....er item 17 of Schedule II of the Bengal Finance (Sales Tax) Act only. There is no prayer in regard to the alleged refusal to give deduction in respect of the alleged transaction occasioning export. Therefore, there is no reason why we should interfere with that part of the order of assessment made by the Commercial Tax Officer. We were not addressed on any other point. The case accordingly succeeds in part. The sale of Thermocell could not be taxed at a higher rate by treating the same as falling under item 17 of Schedule II to the Bengal Finance (Sales Tax) Act. The assessment is liable to be revised to that extent only. The tax liability for the sale of the goods should be calculated at the general rate of 8 per cent. The High Court....