2004 (4) TMI 616

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....de Tax Tribunal dated 4th August, 1994 passed in two Second Appeal Nos. 466 of 1992 and 449 of 1993 in the Assessment Years 1987-88 and 1988-89. 2. The dealer is importer and seller of "Good Night Mats". The rute of taxability on Good Night mats is the only question involved in the present revisions. The Assessing Authority has accepted the books of account of the dealer opposite party but reje....

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....not unclassified item. 3. Heard learned Counsel for the applicant and perused the order of the Tribunal. 4. This Court in the case of Commissioner of Sales Tax v. S/s. Balsara Hygene Products Limited, 1986 U.P.T.C. 367, has held that Odomass is medicine although it is sold in shops other than medicine shops also. The judgment of Supreme Court given in the case of Ram Autar Budhi Prasad v. As....

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.... "5. It is well established that in interpreting tariff entries in taxation statute like the Excise Act, where the primary object is to raise revenue and for that purpose various products are differently classified, the entries are not to be understood in their scientific and technical meaning. The terms and expression used in tariff have to be understood by their popular meaning that is the mean....

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....y the manufacturer of Good Might mats, has come to the conclusion that it is insecticide. It is well settled law entries in taxing Statute should be interpreted in the matter in which they are understood in common parlance and the Taxing entry should not be constituted in technical sense. The Jet mats have been treated by the persons dealing with it as Mosquito repellent. Supreme Court in the case....