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2007 (1) TMI 537
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.... as, "the Act") is directed against the order of the Tribunal dated April 6, 2004 relating to the assessment year 1990-91 under the Central Sales Tax Act, 1956. The short question involved in the present revision relates to the taxability of artificial silk yarn. Dealer/opposite party (hereinafter referred to as, "the dealer") claimed that the artificial silk yarn is silk yarn and, therefore, e....
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....fied by the word "pure" as it qualifies silk. Thus, the word "pure" cannot be read with silk yarn. The Legislature has not used the word "pure" with silk yarn. It is settled principle of law that natural meaning of the word should be given, if there is no ambiguity. The word "silk yarn" is used in a generic sense and includes both the artificial silk yarn as well as pure silk yarn. There is no rea....
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.... the list of goods subject to levy of sales tax and item 7 of the exempted list, we see no reason or justification to give it a restricted meaning by not including artificial silk yarn within the same and in our opinion, the expression would include within itself both 'pure silk yarn' as well as 'artificial silk yarn'. The matter can be examined from another angle also. In the l....
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....' and this indicates that it was intended to bring within it both pure silk yarn as well as artificial silk yarn. Even applying the common parlance test or the test as to how the goods are known in the industry, we are also of the opinion that the expression 'silk yarn' would include within itself both pure silk yarn as well as artificial silk yarn. In the premises, as aforesaid, we ar....