1995 (3) TMI 450

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....ons, the question raised is, whether the circular issued by the Commissioner that plastic bangles and glass bangles attract tax under the Karnataka Tax on Entry of Goods Act, 1979 ("the Act", for short) at the rate of 2 per cent with effect from May 1, 1992, as per serial numbers 30 and 54 of the list appended to the Government Notification No. FDCET 92(1) dated April 30, 1992. Entry 30 reads as "....

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....tic" would not include bangles made of glass or plastic. 2.. Learned Government Pleader appearing for the department submitted that the relevant entries cover all articles made of glass or plastic and therefore include bangles also made of glass or plastic. 3.. The Legislature in the present case has not merely used the expression "all articles made of glass or plastic" either in entry 30 or....

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....d plastic sheets also in entry 30 or entry 54. On the other hand, the expression used in entries 30 and 54 would clearly indicate that all articles made of glass or all articles made from all kinds and all forms of plastic would be as such relatable to the same meaning as glass sheets or plastic sheets and that alone would have been included. This is based on the principle noscitur a sociis. It is....