TaxTMI 
TaxTMI 
1995 (7) TMI 447
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.... Section 4-A of the Act. 2. I have heard the learned counsel for the revisionist and the learned Standing Counsel. Under Section 4-A of the Act, the State Government has the authority to exempt from sales tax certain goods from specified periods. For that purpose, the Government issues a notification laying down the necessary conditions for the exemption and also specifying the goods in respect of which the exemption will be available. Under the said provision, the Governor issued a notification No. ST-II-1093/XI-7 (43)-86-U.P. Act XI-48-Order-91 dated July 27, 1991. By this notification, exemption was to be granted to new units other than the units of the type mentioned in Annexure II to the said notification. Annexure II contained a li....
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.... include within its scope the sweets, as known by the people generally and the Entry shows, that the scope of sweets has been extended to things like reori and gazak and that a toffee is a thing of a different character and cannot come within the scope of sweetmeat or of reori, gazak and commodities of like nature. It was contended that the entries in the notification have to be interpreted in the popular sense, meaning that sense which people conversant with the subject-matter with which the Statute is dealing would attribute to it. 6. Reliance was placed on Remavatar Budhai-prasad v. The Assistant Sales Tax Officer, Akola, (1961) 12 STC 286 : (AIR 1961 SC 1325) in which while interpreting the word 'vegetables used in C.P. and Berar Sal....
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....State of Rajasthan, AIR 1955 SC 504 in which it was observed that the true scope of the rule of ejusdem generis is that words of a general nature following specific and particular words should be construed as limited to things which are of the same nature as those specified and not its reverse, that specific words which follow. 10. In order to find out whether toffee is a mithai or sweetmeat or a commodity of the nature of sweetmeat reori or gazak, as mentioned in item No. 16 aforesaid, we may see what the word mithai or sweetmeat indicates. Sweetmeat', as mentioned in the Webester New Collegiate Disctionary, means a food rich in sugar; a candy or crystalised fruit, Toffee, according to the same dictionary, means candy of brittle but ten....
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.... as a mithai. This may be so in respect of some people. The law of sales tax is of general application and is equally applicable to sweetmeat, mithai of any region whatsoever. Toffee and other things of that nature are of foreign origin and are sweets or sweetmeat according to those people and their nature cannot be changed simply because their origin is different from what is usually conveyed by the word mithai in this part of the country. The word mithai is a generic word which does not mean only mithai sold in U.P. and consumed by the people here. A mithai will remain a mithai whether its origin is English or Chinese or of any other foreign country and it will remain to be a mithai even if some people in this State do not understand it t....