TaxTMI 
TaxTMI 
2009 (7) TMI 1201
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....r sale outside State of Rajasthan in the accounting year 1984-85 with reference to manufacture of white cement within the State of Rajasthan in terms of notification, annexure 1, for the purpose of computing the increase in the eligibility turnover for partial exemption under the said notification, to which the petitioner was found entitled, and a direction was given to give effect to it. The notification, which is the basis of controversy, being dated May 6, 1986, issued by the State of Rajasthan in exercise of powers conferred by section 8(5) of the Central Sales Tax Act, 1956, has been reproduced by the learned single judge, which we may again reproduce for the sake of convenience, which is as under: "S.O. 23.-In exercise of the powers....
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....the accounting year 1984-85, calculated and determined by the assessing authority with the approval of the Commissioner, shall be deemed to be the percentage in respect of such dealer for the accounting year 1984-85; (3) The increase effected in the percentage, as referred to in clause (1) above in respect of the sales in the course of inter-State trade or commerce, to be considered shall be limited to the extent of the decrease in the percentage in respect of the despatch of goods to head office, branch office, depot or agent outside the State for sale outside the State, during the relevant accounting year as against such percentage during the accounting year 1984-85; and (4) No claim for such reduction of tax shall be allowed in respect....
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....elevant industry". The learned counsel for the appellant at the outset invited our attention to page 18 of the impugned judgment, and submitted, that the learned single judge has committed a basic error, inasmuch as, the expression interpreted by the learned single judge has been quoted as "other manufacturers of goods in the relevant industry within the State of Rajasthan" while in the notification, annexure 1, in para 2, "of goods" is conspicuously absent, while this expression has been used in the preamble of notification, and there it is intended to provide benefit of partial exemption to the manufacturer of goods with respect to sales by him of such goods as prescribed therein, and to the extent prescribed therein, and since the impug....
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....e judge has unnecessarily lost himself in going into the aspect of genus and species of cement, while that was not at all relevant, as what was relevant was that the figures of the accounting year 1984-85 of the "relevant industry" only were required to be taken, and not of the 'industry manufacturing the same species of goods". The learned counsel for the respondent-assessee on the other hand, supported the impugned judgment, and reiterated the reliance on the judgments relied upon by the learned single judge. We have considered the submissions and have gone through the judgment of the learned single judge, the notification, and the judgments cited before the learned single judge. So far as the interpretation of preamble is concerne....
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....de available for our assistance, which may support the proposition, as intended to be propounded by the learned counsel for the Revenue. In our view, the "relevant industry", therefore, has to be construed to mean, as would be understood and generally treated by the people in the trade and commerce, conversant with the subject, and comes to be known in the common parlance. The honourable Supreme Court in Dunlop of India Ltd. v. Union of India reported in [1976] 2 SCC 241, relied upon by learned single judge, has clearly held "in interpreting the meaning of word in a taxing statute the acceptance of a particular word by the trade and its popular meaning should commend itself to be authority. . .". If considered on this principle, for the wr....