MOHANLAL RAMKISAN NATHANI Vs. STATE

JUDGEMENT

(1.) THE applicant seeks revision of the order of the Sales Tax Commissioner upholding the assessment order made on him for the first "quarter" (1-6-47 to 12-11-47) after the commencement of the Sales Tax Act.

(2.) THE first item included in his taxable turnover by the Assessing Officer and objected to by the applicant is a sum of Rs. 21,400 representing the price for which he sold two of his old cars. The Assessing Officer's order gives no reasons for including this amount and is laconic; "..... The sales of old motor cars worth Rs. 21,400...... were altogether omitted from the gross turnover." The Sales Tax Commissioner, however, has given some reasons in support of the inclusion :

(3.) THE third item is in respect of sales of plain glass sheets, such as are used window panes and door panes. The Sales Tax Commissioner has upheld the interpretation of the Assessing Officer in including them under "glass-ware", appearing as part of item 14 of the unamended Schedule I to the Act. Under the proviso to Section 5, articles mentioned in this Schedule are subject to a tax of 0-1-0 in the rupee of the taxable turnover. It has been urged on behalf of the applicant that plaint glass sheets do not constitute "glass-ware" and should have been taxed at the ordinary rate of 0-0-6 in the rupee, mentioned in the main Section 5. In support of the contention, our attention has been drawn to the context in which "glass-ware" appears in item 14, which reads as follows : "glass-ware, domestic pottery and china". The learned counsel for the State has suggested that the assessing authorities have apparently proceeded on the strength of the dictionary meaning of "glass-ware" which, according to the Concise Oxford Dictionary, is "articles made of glass". In this generic sense, it is just possible to hold that plain glass sheets are covered by "glass-ware", but dictionary meaning cannot be regarded as the last word on the subject. According to Maxwell, (page 34 of the Interpretation of Statutes, 9th edition) "definition in dictionaries have been deprecated." He quotes Lord Coleridge : .. "dictionaries are not to be takes as authoritative exponents of the meaning of words used in Acts of Parliament, but it is a well-known rule of courts of law that words shall be taken to be used in their ordinary sense, and we are therefore sent for instruction to those books." Considered in this light, there is a great deal of force in the contention of the applicant's learned counsel that the context in which "glass-ware" appears in Schedule I to the Act is important. Of importance also is the intention of the Legislature in laying down that goods mentioned in this schedule shall be liable to a higher rate of taxation than others. These goods apparently have been regarded luxuries, used mostly by the comparatively richer classes of people, who can legitimately be expected to pay a higher rate of tax in respect of them. There can be no doubt that "glass-ware" understood in the sense of glass tumblers, dishes, bowls, decantors and the like and domestic pottery and china are goods that one generally comes across only in the dinning rooms and public rooms of well-to-do households in our country, who have, in various degrees, been influenced by contact with the West. On the other hand, plain glass sheets do not constitute a luxury article in that sense. We are inclined, therefore, to uphold the contention advanced on behalf of the applicant and to direct that sales of glass sheets should be taxed at the ordinary rate of six pies in the rupee.