1996 (8) TMI 496

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....o the assessment year 1982-83. T.R.C. No. 185 of 1990 relates to assessment year 1983-84 and T.R.C No. 206 of 1990 pertains to the assessment year 1984-85. The short but interesting question that arises for consideration in these tax evision cases, is whether the electric meter falls within entry 38 or entry 83 of the First Schedule to the APGST Act. The respondent, in all these tax revision cases, are the manufacturers and dealers in electrical transformers, meters, lamps, tubes, etc. The assessing authority treated the electric meters as machinery falling under entry 83 of the First Schedule to the APGST Act and, accordingly, subjected the turnover to the sales tax. The Deputy Commissioner (CT) revised the order of assessment under ....

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....ts and accesskories thereof;       (v) electronic systems, instruments, apparatus, appliances including electronic cash registering, indexing, card-punching, franking and addressing machines, computers of analog and digital varieties, one-recird units,oscilloscopes and others electronic equipment and material and parts and aceesories thereof.''       *Note.-(i) With effect from 8-7-1983by Ordinance No.11 of 1983 (Act No.11 of 1984), the word, "including'' was substituted for the expression, "that is to say.'' (ii) Column (1)of item 38 was substituted by Act No.49 of 1976. The substituted column (1) was as follows: "38. All kinds of electrical goods, instruments, Appartus and ....

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....t expression, "that is to say" has been interpreted by the Supreme Court in State of Tamil Nadu v. Pyare Lal Malhotra [1976] 37 STC 319 as apparently meaning to exhaustively enumerate the kinds of goods on a given list. It is laid down therein that, ordinarily the expression "that is to say" is employed to make clear and fix the meaning of what is to be explained or defined and that such words are not used, as a rule, to amplify a meaning while removing a possible doubt for which purpose, the word "includes" is generally employed. It is pointed that in unusual cases, depending upon the context of the words, "that is to say", may be followed by illustrative instances. A Full Bench of this Court in Balaji General Stores v. Deputy Commissio....

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....hat is to say" because, if the words preceding "including" embrace electric meter under entry 38 and even if there is no specific mention of the same in clauses (i) to (v), those clauses would only be treated as illustrative and not exhaustive. In the result, in our view, for the assessment years 1976-77 and 1982-83, electric meter would not fall under entry 38, but it would fall within entry 38, after the amendment, that is, for the assessment years 1983-84 and 1984-85. Now, we shall consider entry 83 extracted above. Entry 83 includes all kinds of machinery propelled or operated by (i) electricity, (ii) diesel, (iii) petrol, (iv) furnace oil, (v) kerosene, (vi) coal including charcoal or (vii) any other fuel or power including spare pa....