2002 (2) TMI 1299

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ibunal to refer to the High Court for its opinion on the following question of law. "Whether the honourable Sales Tax Tribunal is justified to treat 'denatured spirit' as unspecified item?"   2.. The facts in brief are that the petitioner is a dealer of paints, varnish, turpentine oil, denatured spirit and the like products. In response to a notice under section 12(4) of the Orissa Sale....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d from April 1, 1990 to June 30, 1990 and 16 per cent from July 1, 1990 to March 31, 1991. Being aggrieved, the petitioner preferred an appeal in which the levy of tax was upheld which led to filing of a second appeal by the dealer before the Tribunal. The Tribunal being of the opinion that as denatured spirit was not specified under serial No. 66 of the taxable Schedule as it stood then it was to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stated that "denatured spirit" is not an item included in serial No. 66 of the taxable Schedule nor is it found included in any other entry. However, it appears that the assessing officer as also the first appellate forum included denatured spirit in the said entry probably because of the decision of this Court in State of Orissa v. New Orissa Paints and Dyes [1976] 37 STC 475 in which it was obse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....less they are expressly defined in the enactment. In other words, they are to be construed according to the common commercial understanding of the term and in the sense in which it is sold by the dealer and purchased by the consumer. In common parlance paints, varnish, turpentine oil and spirit have a definite meaning and each of them is a separate wellknown commercial commodity. If one were to go....