M/s.Rohit Pulp and Paper Mills Ltd. v. Collector Of Central Excise, Baroda

M/S Nikhil Estate P Ltd, Indore vs. The ACIT Central Circle (3) Indore, Indore

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Nikhil Estate Pvt. Ltd. Acit (Central)-3 M-102, Mezzanine, Floor, Indore Dhan Trident, P. No.B-3 Pu- Vs. 4, Sch. No.54, Vijay Nagar Square, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcn 8056 D Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 09.06.2023

…that is, the more general is restricted to a sense analogous to a less general. The same rule is thus interpreted in “Words and Phrases” (Vol. XIV, p. 207): “Associated words take their meaning from one another under the doctrine of noscitur a sociis, (1990) 3 SCC 447 the philosophy of which is that the meaning of a doubtful word may be ascertained by reference to the meaning of words associated with it; such doctrine is broader than the maxim ejusdem generis”. In fact the latter maxim “is Page 26 of 30 Nikhil Estate Pvt. Ltd. Page 27 of 30 only an illustration or specific application of the broader maxim noscit…

M/S Supremo India Ltd, Indore vs. The Ait Central 3, Indore

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Supremo India Pvt. Ltd. Acit Central-3 400/2, Halka Patwari No.52 Indore Vs. Badiakeema Dudhiya, B.O. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcs 9822 C Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 07.06.2023

…that is, the more general is restricted to a sense analogous to a less general. The same rule is thus interpreted in “Words and Phrases” (Vol. XIV, p. 207): “Associated words take their meaning from one another under the doctrine of noscitur a sociis, (1990) 3 SCC 447 the philosophy of which is that the meaning of a doubtful word may be ascertained by reference to the meaning of words associated with it; such doctrine is broader than the maxim ejusdem generis”. In fact the latter maxim “is only an illustration or specific application of the broader maxim noscitur a sociis”. The argument is that certain essential…

M/S D. N. Singh Through Partner Dudheshwar Nath Singh vs. Commissioner of Income Tax

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

…he more general is restricted to a sense analogous to a less general. The same rule is thus interpreted in “Words and Phrases” (Vol. XIV, p. 207): “Associated words take their meaning from one another under the doctrine of noscitur a sociis, 22 (1990) 3 SCC 447 84 the philosophy of which is that the meaning of a doubtful word may be ascertained by reference to the meaning of words associated with it; such doctrine is broader than the maxim ejusdem generis”. In fact the latter maxim “is only an illustration or specific application of the broader maxim noscitur a sociis”. The argu…

The Assistant Commissioner of vs. M/S H.H. Cement Products

Bench: B.V.NAGARATHNA,JAYANT PATEL

…category or genus are followed by general words, the general words are construed as limited to the things of the same kind as those specified. (vi) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell und…

M/S.S B Minerals vs. State of Karnataka

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…

M/S Kumaraswamy Mineral Exports Ltd vs. State of Karnataka

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…

M/S Gavisiddeswara Enterprises vs. The State of Karnataka

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…

Smt.R.Mallamma vs. State of Karnataka

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…

S V Srinivasulu S/O Late S.V.Chetty vs. The State of Karnataka

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…

Sri. M.Srinivasulu vs. State of Karnataka

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…

M/S Mehboob Transport Company vs. State of Karnataka

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…

M/S. S.B Minerals vs. State of Karnataka

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…

M/S Gogga Gurusanthiah & Bros vs. State of Karnataka

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…

M/S. the Sandur Manganese & Iron Ore Ltd vs. State of Karnataka

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…

Sri.S.A.Thawab vs. State of Karnataka

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…

M/S B Ashwathnarayana Singh & Co vs. State of Karnataka & Others

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…

H N Premakumar S/O Late H.N.N. Setty vs. State of Karnataka Rep by Its Secretary

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…

Banashankari Iron Ore Mines vs. The State of Karnataka

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…