TaxTMI 
TaxTMI 
TaxTMI 
2018 (11) TMI 1145
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....w, arising out of order dated 21.5.2010 (Annexure A-1), passed by Chairperson, H.P. Tax Tribunal Dharamshala, Camp at Shimla, in Appeal No. 109 of 2009, titled as M/s Shivalik Tyres vs. The Excise and Taxation Commissioner, H.P.: "Whether under section 14 in Chapter-IV "Goods of special importance in inter-state trade or commerce" of CST Act, 1956, subentry (XIV) of main entry No. (IV) containing reference to "tyres" could be construed as tyres made of "rubber" even when the main classification is of 'Iron and Steel'?" 2. Facts are not in dispute. Respondent assessee, who is in the business of retreading of tyres was assessed to tax under the provisions of the Himachal Pradesh General Sales Tax Act, 1968 (hereafter referred to as the 'St....
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....tives, rejects, cuttings, or end pieces of any of the above categories. (v) to (vi) ... ... ... 15. Restrictions and conditions in regard to tax on sale or purchase of declared goods within a State.- Every sales tax law of a State shall, in so far as it imposes or authorises the imposition of a tax on the sale or purchase of declared goods, be subject to the following restrictions and conditions, namely:- (a) the tax payable under that law in respect of any sale or purchase of such goods inside the State shall not exceed five per cent of the sale or purchase price thereof; (b) to (d) ... ... ..." 7. In the instant case there is no question of repugnancy between the two Statutes. There is no dispute about the Assessee being subjec....
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....tic tube made of plastic in which certain other devices are inserted so as to make it a torch but it nonetheless retains the character of a plastic tube. A mere reference to Tariff Item 15-A(2) would show that the articles therein described are plastic material in different shapes and forms and not articles made from such plastic material. There is a noticeable difference between plastic material in different shapes and forms such as tubes, rods, sheets, etc. and articles made from such plastic material such as plastic torch. It would be doing violence to the language if one were to include plastic torch in articles under Tariff Item 15-A(2) on the ground that a plastic tube is used for manufacturing plastic torch. Articles such as tubes, r....
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....e correct conclusion that the expression "articles made of plastics" used in Tariff Item 15-A(2) does not cover such articles which are not directly made from the material indicated in sub-item (1) but are made from articles made out of such material." 11. In Commissioner of Central Excise, New Delhi vs. Connaught Plaza Restaurant Private Limited, New Delhi, (2012) 13 SCC 639, the apex Court reiterated its earlier principle and observed as under: "20. Time and again, the principle of common parlance as the standard for interpreting terms in the taxing statutes, albeit subject to certain exceptions, where the statutory context runs to the contrary, has been reiterated. The application of the common parlance test is an extension of the gen....
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.... sense or dictionary meaning would not be applicable but the meaning of that type of goods dealt with by that type of goods in that type of market, should be searched." 28. In Reliance Cellulose Products Ltd., Hyderabad Vs. Collector of Central Excise, Hyderabad-I Division, Hyderabad, (1997) 6 SCC 464 it was observed: "20. In other words, if the word used in a fiscal statute is understood in common parlance or in the commercial world in a particular sense, it must be taken that the Excise Act has used that word in the commonly understood sense. That sense cannot be taken away by attributing a technical meaning to the word. But if the legislature itself has adopted a technical term, then that technical term has to be understood in the te....