M KANTHILAL BAFNA Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) In this case the short question is whether cast scrap is iron scrap. Outside the law courts, the question has merely to be stated to be answered in the affirmative. For, just as cast iron is iron, cast iron scrap must be iron scrap. It stands to reasons and common sense.

(2.) But the learned Government Pleader argued that cast iron scrap is not iron scrap. He went to the extent of saying that iron scrap excludes cast iron scrap. The argument arose on a construction of sub-entry (a) of entry 4 of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, as it stood before 1st April, 1973. Entry 4 speaks of "iron and steel goods" maintaining the broad distinction, as well as the close association between iron goods and steel goods. At the material time with which we are concerned in this case, sub-entry (a) of entry 4 read as follows : "Pig iron and iron scrap."

(3.) The expression "iron scrap" is used without qualification. "Pig iron" may mean either "pig iron" or pig iron scrap. In either case, iron scrap must include cast iron scrap. Iron is a genus. Cast iron is a species. And there are no words of exclusion which keeps cast iron scrap out of this sub-entry.