1969 (4) TMI 131

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....demand notice by a petition moved under Art. 226 of the Constitution in the High Court of Punjab. The High Court rejected the petition holding that wool was brought by the appellants within the limits of the Notified Area Committee of Faridabad Township for "use" and octroi was on that account properly leviable. 2 The Notified Area Committee, Faridabad Township, is a Municipality for the purposes of the Punjab Municipal Act, 1911. Section 61 of the Punjab Municipal Act confers upon the Municipality governed by that Act power to impose taxes specified in Sub-section (1). Sub-section (2) of Section 61 provides : "Save as provided in the forgoing clause, with the previous sanction of the State Government, any other tax which ....

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.... of analogous meaning are coupled together they are understood to be used in their cognate sense. They take, as it were, their colour from each other, that is, the more general is restricted to a sense analogous to the less general: Mavwell on Interpretation of Statutes, 11th Edition, p 321. The coupling of three words "consumption", "use" and "sale connotes that the underlying common idea was that either the title of the owner is transferred to another, or the thing or commodity ceases to exist in its original form Unless it is proved that the wool brought within the limits of the Notified Area Committee, Faridabad, by the appellant was intended to be so employed that it was to become a new commodity or a component....

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....or "use" within the limits of the Notified Area Committee. In the affidavits in reply on behalf of the State of Punjab and of the Notified Area Committee it was submitted that the process of dyeing involved change of form by converting one form of woolen thread to produce another finished article of different shape or packing and of higher value too. Apparently no evidence was brought on the record that the wool was imported with the object of employing it so as to convert it into a different commodity. There is no evidence to prove that as a result of merely dyeing the wool becomes a different commercial commodity The onus that octroi was leviable upon the entry of wool bought by the appellants to their Dyeing Factory lay upon th....