M/S. BRINDAVAN BANGLE STORES AND ORS. versus THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES AND ANR.

M/S. BRINDAVAN BANGLE STORES AND ORS. versus THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES AND ANR.

Glass bangles and plastic bangles fall within Entry 30 and Entry 54 of Notification dated 30th April 1992, and are accordingly subject to entry tax at 2%. There is no ambiguity in the language of the entries, and the rule of construction 'noscuntur a sociis' does not apply because legislative intent is clear and the entries are worded broadly.

Parties
Appellants: Brindavan Bangle Stores and Ors.; Respondents: Assistant Commissioner of Commercial Taxes and Anr.
Jurisdiction
India
Judgment Date
07 January 2000
Procedural Posture
Civil Appeal / Appeal Against Division Bench Judgment of Karnataka High Court
Outcome
Appeals dismissed
Legal Topics
Entry Tax, Interpretation of Notification, Imposition of Tax on Goods
Taxation Entry Tax Interpretation of Notification Imposition of Tax on Goods

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Parties

Brindavan Bangle Stores and Ors.

Appellants

Assistant Commissioner of Commercial Taxes and Anr.

Respondents

Procedural Posture

Civil Appeal / Appeal Against Division Bench Judgment of Karnataka High Court

Legal Issues

  1. 1 Whether glass bangles and plastic bangles are covered by Entry 30 and Entry 54 of Notification dated 30th April, 1992 and are subject to entry tax at 2% under Karnataka Tax on Entry of Goods Act, 1979
  2. 2 Whether rule of construction 'noscuntur a sociis' applies to the scope of Entry 30 and Entry 54

Ratio Decidendi

Glass bangles and plastic bangles fall within Entry 30 and Entry 54 of Notification dated 30th April 1992, and are accordingly subject to entry tax at 2%. There is no ambiguity in the language of the entries, and the rule of construction 'noscuntur a sociis' does not apply because legislative intent is clear and the entries are worded broadly.

Court Disposition

Appeals dismissed

Orders

  • Impugned judgment of Division Bench confirmed
  • Entry tax at 2% is payable on glass bangles and plastic bangles as per Entry 30 and Entry 54 of Notification dated 30th April 1992