TaxTMI 
TaxTMI 
1998 (2) TMI 562
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....titute" and is engaged in manufacture of ayurvedic medicines. For such purpose he purchases herbal plants and flowers such as "Ghritakumari", "Mutha", "Amloki", "Jaistyamadhu", "Arjunchhal", "Pipul", etc. He is a dealer registered under the 1941 Act but never he had any occasion of being assessed with purchase tax for such purposes. While making assessment for the purpose of 4 quarters ending on March 31, 1983 the respondent No. 3 assessed tax of Rs. 5,03,592.76. The applicant's contention is that ayurvedic herbs being "plants and flowers" are covered by entry 47 of Schedule I and are thereby exempted from levy of tax. Against the assessment made by the respondent No. 3 the applicant preferred an appeal before the respondent No. 2 (Assistan....
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....ion or entry is not defined and the question is whether any goods described by such expression or entry is or is not taxable, or if taxable, at what rate, the expression or entry should be understood in the common parlance or commercial parlance meaning, namely, in the sense in which the buyer and the seller understand the same in the trade. Such an expression or entry is not to be understood generally in a scientific or technical sense, where the scientific or technical sense is in conflict with the common parlance meaning. [See United Offset Process Pvt. Ltd. v. Assistant Collector of Customs, Bombay [1989] 74 STC 81 (SC), P. Subba Raju & Company v. State of A.P. [1989] 72 STC 317 (AP), Collector of Customs, Bombay v. Swastic Woollens (P)....
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....e Oxford Dictionary of Current English (4th Edition) the meaning of the word "plant", as relevant for us is as follows: "Living organism capable of surviving wholly on inorganic substances and having neither power of locomotion nor special organs of sensation or digestion, member of the vegetable kingdom (often restricted to the smaller plants excluding trees and shrubs)." According to Webster's 7th New Collegiate Dictionary, the word "plant" means "(a) a young tree, vine, shrub or herb planted or suitable for planting; (b) any of a kingdom of living being typically lacking locomotive movement or obvious nervous or sensory organ and possessing cellulose walls." 6.. The expression "plant" as finds place in entry 47 cannot have been ....
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....he order in which the two words "flowers" and "plants" have been placed in entry 47 conveys altogether a different meaning. 7.. Shri Mukherjee's contention is that the word "plants" includes branches, roots, trunks, leaves, flowers and fruits, i.e., a plant in all its parts and manifestation; but this contention suffers from another shortcoming. While a flower unquestionably owes its origin to a plant in its comprehensive sense, it is not necessary that all plants give forth flowers. There are plants not matured enough to reach flowering stage. Again, there are plants which never bear flowers. So, it is difficult to conceive that word "plants" cannot but include flowers as its part. Moreover, if the expression "plants" already includes f....
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.... "for public refreshment, resort and entertainment," the last word was understood, not as a theatrical or musical or similar performance, but as "something connected with the enjoyment of refreshment-rooms," the "reception and accommodation of the public who resort to the place in question" [vide Muir v. Keay [1875] LR 10 QB 594]. Similarly, an Act which made it a felony to break and enter into "any shop, warehouse or counting-house" was held not to include a workshop, but only that kind of shop which had some analogy with a warehouse, i.e., one for the sale of goods [R v. Sanders [1839] 9 C&P 79]. Again, Maxwell also refers to the decision in R v. Harris [1836] 7 C&P 446, where for the construction of the Offences against the Person Act 18....