ARJUNLAL MADANLAL Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) IN pursuance of an order of this Court dated 1 -11 -72 the Sales Tax Tribunal by its order of 1 -2 -73 has remitted the following point of law for determination, namely whether 'Suwa' is an oil seed and as such taxable at 2% under the Rajasthan Sales Tax Act. (hereinafter referred to be the Act).

(2.) THE petitioner is a dealer and one of the items he deals in is 'Suwa'. Section 5 of the Act provides that the rate of tax payable by shall be levied at such rates as may be notified by the State Government. The assessment period in the present case related to 1 -4 -64 to 31 -3 -66. In exercise of powers under Section 5 of the Act the Government of Rajasthan issued a notification No. F. 5(4)F.D. (R&T;)/63 -X dated 2 -3 -63 providing the rate of sales tax payable by a dealer in respect of the goods specifying the rate at with sales -tax is. payable. Item No. 21 mentions oil seeds, the rate being 2%. Another notification was issued No. F.5(155)FD(CT)/65 -II, dated 2 -11 -65 providing the rate of tax payable by a dealer and included at item 18 oil seeds, the rate being 2%. The assessing authority taking the view that 'Suwa' was not covered by any of the items in the said notifications applied the rate of 6% under the residue of goods not covered by any of the specified items. The petitioner challenged this but failed right upto the Board of Revenue. Thereafter he applied to the Board of Revenue, for making a reference to this Court and on the refusal by the Board to pass any order, moved an application under Section 15(2)(b) of the Act. This Court allowed the application and by its order dated 1 -11 -72 directed the Board to refer the following question of law to this Court, namely: Whether Suwa is an 'oil seed' and as such taxable at 2 percent sales tax under the Rajasthan Sales Tax Act

(3.) THE word if there is no definition given must be construed not in any technical sense nor from the botanical point of view but as understood in common parlance. It has not been defined in the Act and being a word of every day use it must be construed in its popular sense meaning 'that sense which people conversant with the subject matter with which the statute is dealing would attribute to it. 'It is to be construed as understood in common language.'