2022 (8) TMI 415

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....an order dated 14th January, 2009 passed by the Assistant Commissioner of Sales Tax (Appeal), Cuttack (ACST) confirming an entry tax (ET) demand of Rs.4,45,596/- raised by the Sales Tax Officer (STO) under Section 7 of the Orissa Entry Tax Act, 1999 (OET Act) for the Assessment Year (AY) 2004-05.   2. The background facts are that the Assessee is a registered dealer, dealing in ready-made garments, hosiery cloth and 'Aluminum extrusion'. For the AY in question, the STO determined the gross turnover (GTO) of the dealer at Rs.2,57,32,641. He then took up the ET liability of the dealer and held that the dealer was required to pay ET of Rs.4,45,696/-. After the appeal of the dealer was dismissed by the ACST, he approached the Tribunal. ....

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....oods which are not mentioned in the Schedule appended to the OET Act. Entry 11 of Part-I of the Schedule to the OET Act reads: "Sheets, rods etc. of non-ferrous metal including Aluminum". If one compares the above entry with certain other entries in the Schedule to the OET Act, it is seen that there are certain other entries which do not contain the word 'etc.' and connote a larger range of products. For e.g. Entry 16 reads: "Tobacco and Tobacco products". On the other hand there are entries which use the expression 'etc.' like Entry 5 in Schedule-II which reads: "Cinematography equipments and other equipments etc.". Here the word etc. can obviously mean only things of the same type as the goods preceding. These two contrasting entries refl....

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....rt observed that "in determining the meaning or connotation of words and expressions describing an article in a tariff schedule, one principle which is fairly well settled is that those words and expressions should be construed in the sense in which they are understood in the trade, by the dealer and the consumer. The reason is that it is they who are concerned with it, and, it is the sense in which they understand it which constitutes the definitive index of legal intention." 9. In Dunlop India Ltd. v. Union of India AIR 1977 SC 597, it was explained that if a word has acquired a particular meaning in the trade or commercial circles that meaning becomes the popular meaning in the context and should normally be accepted. 10. Here we a....

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....he word 'et cetera' occurring in the following line in the mortgage-deed to contend that the defendant's residence would be included and cold: "4......I possess in the waste lands, poramboke and other lands attached thereto, all kinds of trees, topes, wells, ponds, tank-bunds, fruit trees, wood trees, footpaths, elevated and low portions, etc., be they a little more or a little less, have been given as security." 14. The Madras High Court did not agree with the Plaintiff's contention and held: "6....But the only argument advanced is that the palace building must be regarded as included in the expression 'the remaining lands' or 'poramboke and other lands' or the words 'etc.' I find it impossible to hold that the words '....