AIR 1997 SUPREME COURT 3550 ::1997 AIR SCW 3654 ::1998 (1) SCC 458 ::(1997) 6 Scale 123 ::1998 BRLJ 135 ::1997 STI 272 ::1997 (107) STC 219 ::1997 (2) UPTC 1218 ::1997 (8) Supreme 321 ::(1997) 8 JT 128 (SC)

Supreme Court Of India

Hon'ble Judge(s): S. P. Bharucha, M. Jagannadha Rao , JJ

(A) West Bengal Sales Tax Act (4 of 1954) , S.2(d)— "Sale price" - Interpretation - Inclusive part of definition cannot prevent main provision from receiving its natural meaning. The definition of 'sale price' in S. 2(d) uses the words 'means' and 'includes'. The first part of the definition defines the meaning of the word 'sale price' and must be given its ordinary, popular or natural meaning. The interpretation thereof is in no way controlled or affected by the second part which 'includes' certain other things in the definition. Therefore, the inclusive part of the definition cannot prevent the main provision from receiving its natural meaning.(Para 7) (B) West Bengal Sales Tax Act (4 of 1954) , S.2(d)— 'Sale price' - Definition of - Absence of express inclusion of freight charges - Does not alter or affect meaning to be attributed to first part of definition. Bengal Finance (Sales Tax) Act (6 of 1941) , S.2(41)— Rajasthan Sales Tax Act (29 of 1954) , S.2(p)— The plea that S. 2(h) of the 1941 Act expressly excluded 'freight charges' and for that reason the 1954 Act must have contained an express provision including 'freight charges' is untenable. Now the first part of S. 2(h) defining 'sale price' in the 1941 Act, as well as ....