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The State of Mysore Vs. Krishna Rice and Saw Mills - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtKarnataka High Court
Decided On
Case NumberS.T.R.P. No. 31 of 1973
Judge
Reported in[1974]33STC398(Kar)
ActsMysore Sales Tax Act, 1957
AppellantThe State of Mysore
RespondentKrishna Rice and Saw Mills
Appellant AdvocateM.P. Chandrakantaraj Urs, High Court Government Pleader
Respondent AdvocateT.S. Pai, Adv.
Excerpt:
- karnataka transparency in publicprocurements act, 1999.[k.a. no. 29/2000]. section 9: [anand byareddy, j]tender for establishing state-wide area network - constitution of tenders accepting authority multi-member committee (nsc) appointed for procurement entity discharging function to examine recommendations received from governments consultants received from governments consultants on implementation of state wide area network (kswan), to consider-recommendations of consultant on preparation of tender documents and detailed evaluation criterion in respect of same as well as to examine selection of bidder nsc also discharged function to recommend to government final bidder for network held, such committee shall be deemed to be tender accepting authority. appointment of technical..........exemption in respect of the said turnover claiming that sawdust comes within the meaning of the expression 'firewood', which is in the fifth schedule of the mysore sales tax act, 1957. the commissioner of commercial taxes did no accept the contention of the assessee. but on appeal to the sales tax appellate tribunal in s.t.a. no. 80 of 72 the said tribunal held that sawdust is included within the meaning of the expression 'firewood' under serial no. 29 of the fifty schedule. in doing so, the tribunal followed its earlier decision rendered in s.t.a. nos. 307 and 308 of 71. the state has preferred the above revision petition challenging the correctness of the view taken by the tribunal. 2. the expression 'firewood' has not been defined in the act. when the expression is not defined in.....
Judgment:
ORDER

Govinda Bhat, C.J.

1. The respondent assesses is the proprietor of a rice and saw mill carrying on business under the name and style 'Krishna Rice and Saw Mills, Udipi'. The assessee sold sawdust to his labourers. The turnover in respect of the sale of sawdust was estimated at Rs. 3,000. The assessee claimed exemption in respect of the said turnover claiming that sawdust comes within the meaning of the expression 'firewood', which is in the Fifth Schedule of the Mysore Sales Tax Act, 1957. The Commissioner of Commercial Taxes did no accept the contention of the assessee. But on appeal to the Sales Tax Appellate Tribunal in S.T.A. No. 80 of 72 the said Tribunal held that sawdust is included within the meaning of the expression 'firewood' under serial No. 29 of the fifty Schedule. In doing so, the Tribunal followed its earlier decision rendered in S.T.A. Nos. 307 and 308 of 71. The State has preferred the above revision petition challenging the correctness of the view taken by the Tribunal.

2. The expression 'firewood' has not been defined in the Act. When the expression is not defined in the Act, it has to be interpreted in accordance with the sense in which it is understood in common parlance. Either in common parlance or in the commercial sense, the expression 'firewood' is never understood as comprehending sawdust. Supposing a contract is entered for supply of one ton of sawdust and the vendor supplied one ton of firewood, can it be said that he has performed his part of the contract Obviously, no court will hold that the vendor has supplied sawdust as contracted. Therefore, the view taken by the Tribunal, in our opinion, is patently erroneous and cannot be sustained.

3. In that view, this revision petition is allowed, the order of the Tribunal exempting a turnover of Rs. 3,000 is reversed, and the order of the Deputy Commissioner of Commercial Taxes is restored. No costs.

4. Petition allowed.


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