1994 (1) TMI 269

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....ectively.   I have heard the learned counsel for the revisionist and the learned Standing Counsel and have perused the materials placed before me. The revisionist is a manufacturer of rims for cycles and the only question agitated in these revisions is whether the cycle rims are declared goods under clause (iv)(xiv) of section 14 of the Central Sales Tax Act, 1956. According to section 15 of the Central Sales Tax Act, a restriction is placed on the rate of sales tax that can be charged by the States on the sales of goods which have been declared to be of special importance in the inter-State trade or commerce under section 14 of that Act. By virtue of section 15(a) of the Central Sales Tax Act the tax payable under any State law ....

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....d that is capable of turning on an axle. On the other hand, "rim" has been stated to mean the outer part of a wheel joined to the hub usually by spokes. According to Random's House Dictionary, "wheel" means a circular frame or disc arranged to revolve on an axle as on or in vehicles, machinery, etc. According to Oxford English Dictionary, Volume VIII, "rim" means a peripheral portion or outer ring of a wheel connected with the nave or boss by spokes or by a web. According to the same dictionary, Volume XII, a "wheel" means a circular frame of wood, metal or hard substance with spokes radiating from the central part or nave attached or capable of being attached. Thus, according to the dictionary meaning, a "rim" and a "wheel" are differen....

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....in that particular trade where the goods is known or traded. If a special type of goods is the subject-matter of fiscal entry then that entry must be understood in the context of that particular trade bearing in mind that particular word. The same view was taken in Collector of Customs v. Swastic Woollens (P) Ltd. [1989] 72 STC 201 (SC). In this case before us the dealer itself describes the commodity in question as cycle rim. It is common knowledge that cycle rim is a commercially known part of a cycle and is known as rim and only an ignorant or careless person may describe a rim as a wheel. The revisionist has not placed any material before any of the authorities below to show that cycle rim is known as a wheel in the cycle trade circl....