2011 (11) TMI 589

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....tshell in the present case is as to whether the petitioner-assessee during the relevant assessment year commencing from January 1, 1985 was entitled to the benefit of partial exemption or not in terms of notification dated May 6, 1986, issued under section 8(5) of the Central Sales Tax Act, 1956. The said partial exemption was to be given by comparing the increase of tax liability with average percentage in respect of other manufacturers in the State in "relevant industry" during the year 1984-85. The stand of the assessee was that these terms "relevant industry" in the notification dated May 6, 1986 could refer only to other cement industries in the State of Rajasthan manufacturing white cement which the petitioner also was manufacturin....

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....axing 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 writ petitionerassessee, relevant industry would be 'the industry manufacturing the goods that are being manufactured by the assessee'. In our view, the mere omission of the word 'of goods' in clause (2) of annexure 1, which words have been considered by learned single judge has no adverse effect on the aspect, as to from which industry the relevant inputs are to be obtained for the accounting year 1984-85, for the purpose of computing the extent of eligibility of the assessee to claim partial exemption of tax under the notification. We may also co....

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....rt. At page 11, the learned single judge has also taken this view, that 'the other manufacturer in the State in the relevant industry' appears to be a common parlance tax criteria, with which the commodity is known in the trade, and has noticed the common parlance distinction between portland gray cement, and the white cement in general. In our view, thus, the impugned judgment does not suffer from any error, requiring interference by us in appeal. The appeal thus, has no force, and is dismissed. Sd/(GOVIND MATHUR) J. Sd/(N.P. GUPTA) J." By the impugned order, the learned Tax Board dated August 26, 2005 also, the matter was restored back to the assessing authority for deciding afresh the case of the petitioner for afo....