1994 (9) TMI 317

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.... for the assessment years 1982 to 1984 from July 1, 1982 to June 30, 1984, the respondent has passed an ex parte assessment order exercising powers under section 9(2) of the Central Sales Tax Act read with section 10 of the Rajasthan Sales Tax Act. The assessing authority held that the sale of foils by the petitioner is not covered under the head "nonferrous sheets" as mentioned in the notification dated December 31, 1975, issued by the State Government under section 8(5) of the Central Sales Tax Act and the petitioner was accordingly assessed on the inter-State sale of aluminum foils/ sheets at 4 per cent and not at 1 per cent as per the notification dated December 31, 1975. 2.. Being aggrieved with the aforesaid order, the petitioner c....

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.... being sheets or are commonly known as foils, which are different than sheets. 4. It is argued by the counsel for the petitioner that the notification dated December 31, 1975, is wide enough to include aluminium foil in the item "sheet"d; scope and arnbit of the meaning to the item, cannot be restricted on the basis of its use or the manner of production. The notification covers all types of sheets, thus, foil, which is nothing but a thin sheet is included in the notification. On the other hand, the counsel for the department, urged that the foil is a different commodity than sheet as is clear from the later notification issued by the State on June 13, 1985, providing exemption from sales tax over the foil for the period of 5 years. For ....

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....ade by a dealer in the course of inter-State trade for the goods specified, i.e., non-ferrous rods, pipes, strips, sections sheets, circles and tubinus. The reduced rate of sales tax which is payable on these items is 1 per cent. The question in this case is whether the aluminium foils manufactured by the petitioner are the non-ferrous sheets. The nomenclature is not determinative or conclusive of the nature of the goods, which will have to be determined by the application of certain well established principles, guiding the matter. The canon of construction to be involved in these types of statute has been repeatedly enunciated in several decisions of the apex Court. In Mukesh Kumar Aggarwal & Co. v. State of Madhya Pradesh [1988] 68 STC 32....