Commissioner Of Sales Tax vs Vishwa Bharti Trading ...
2004 Latest Caselaw 554 Del

JUDGMENT

B.C. Patel, C.J.

1. At the instance of the Sales Tax Department, the Appellate Tribunal has referred the following question for consideration of this Court:

"Whether the Tribunal was justified in holding that Malmeena laminated sheets were not covered by Entry No. 34 of the First Schedule, appended to Delhi Sales Tax Act, 1975."

2. The assessed is a dealer engaged in sale of laminated sheets. The Assessing Officer, on appreciation of evidence, arrived at a conclusion that the dealer was dealing in laminated sheets and, therefore, the item was covered by Entry No. 34 of the First Schedule to the Delhi Sales Tax Act, 1975 which reads as under:

"All types of glazed and vitrum tiles, mosaic tiles, laminated sheets like Sun-mica Formica etc."

3. The Assistant Commissioner hearing the appeal upheld the finding recorded by the Sales Tax Officer assessing the dealer. The Appellate Tribunal in different appeals for different assessment years accepted the appeal and modified the order stating that malmeena is a general item exigible to tax @ 2% instead of 4% under the Central Act and it is not covered by Entry No. 34 of the First Schedule to the Delhi Sales Tax Act, 1975.

4. The Entry which we have referred hereinabove makes it clear that all types of laminated sheets like sunmica, formica, etc. are to be charged @ 4% in view of Entry No. 34 or covered by Entry No. 34.

5. On behalf of the dealer, it was contended that the sheet is neither sunmica nor formica and, therefore, it cannot be said that it is covered by Entry No. 34 of the said Act. He however, admitted that the sheets are laminated sheets. We have to look to the Entry. It refers to all types of laminated sheets like sunmica, formica, etc, then it goes without saying that the sheets which are laminated are included by whatever name is known or sold in other brand name. There may be various manufacturers having their own brand names in the market. It is not necessary to include all the brand names. Even if it would have only been mentioned --"all types of laminated sheets", it would serve the purpose, but with a view to illustrate if the names are given, it does not mean that the Entry is restricted for the brand names indicated therein.

6. In our opinion, the question is required to be answered in favor of the revenue and against the assessed. Accordingly, the reference is disposed of with no orders as to costs.