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Commissioner of Sales Tax Vs. Kaluram Narasingh Das - Court Judgment

LegalCrystal Citation
Subject Sales Tax
CourtOrissa High Court
Decided On
Case Number S.J.C. No. 24 of 1959
Judge
Reported in[1961]12STC391(Orissa)
AppellantCommissioner of Sales Tax
RespondentKaluram Narasingh Das
Appellant Advocate G.K. Misra, Adv.
Respondent Advocate R.N. Misra, Adv.
Excerpt:
.....(2) gau lt 218 (db) and union of india v smt gita banik, 1996 (2) glt 246, are not good law]. - on the other hand, the words 'cloth of all kinds' may include cut cloth as well as the entire piece......1. this is a reference under section 24(1) of the orissa sales tax act made by the member, orissa sales tax tribunal, and the question formulated for the decision of this court is:whether item no. 20 in the schedule to government notification no. 11689-f. dated 8th august, 1951, covers individual retail sales of small lengths of handloom yardage cloth whose price does not exceed rs. 10 a piece, which are cut out at the time of sale from a piece of such cloth, commonly known as 'than' the price of which exceeds rs. 10 per piece.2. item 20 of the notification in question is as follows :'sl. no. description of goods. conditions s- exceptions subject towhich exemption has been allowed. 20. handloom woven cotton or silk cloth of all kindswhere the price does not exceed rs. 10 a piece.'3. the.....
Judgment:

R.L. Narasimham, C.J.

1. This is a reference under Section 24(1) of the Orissa Sales Tax Act made by the Member, Orissa Sales Tax Tribunal, and the question formulated for the decision of this Court is:

Whether item no. 20 in the schedule to Government notification no. 11689-F. dated 8th August, 1951, covers individual retail sales of small lengths of handloom yardage cloth whose price does not exceed Rs. 10 a piece, which are cut out at the time of sale from a piece of such cloth, commonly known as 'than' the price of which exceeds Rs. 10 per piece.

2. Item 20 of the notification in question is as follows :

'Sl. no. Description of goods. Conditions S- exceptions subject towhich exemption has been allowed. 20. Handloom woven cotton or silk cloth of all kindswhere the price does not exceed Rs. 10 a piece.'

3. The notification does not expressly say that cotton cloth cut from a bigger piece if the price of the bigger piece exceeds Rs. 10 will be outside the scope of the exemption. On the other hand, the words 'cloth of all kinds' may include cut cloth as well as the entire piece. If Government wanted to exclude from the operation of the exemption clause cut pieces also they would have said so unambiguously in the said notification. Hence by giving the natural meaning to the words used I think the Tribunal was right in holding that a cut piece also would come within the scope of the exemption, even if the value of the 'than' from which the piece is cut is above Rs. 10.

4. The question formulated by the Member, Sales Tax Tribunal, is therefore answered in the affirmative.

G.C. Das, J.

5. I agree.


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