AIR 1975 SUPREME COURT 769 ::1975 TAX. L. R. 1446 ::1975 SCC (Tax) 209 ::1975 (1) SCC 789 ::1975 3 SCR 418

Supreme Court Of India

(From: Delhi)*

Hon'ble Judge(s): A. N. Ray, H. R. Khanna, P. K. Goswami , JJJ

Constitution of India , Art.226— Central Excise and Salt Act (1 of 1944) , Sch.I Item.26AA(iii)— 'Skelp' and 'strips' - Question whether a product is 'skelp' or 'strip' - Taxing authorities not at all certain about a uniform definition of 'skelp' distinguishing it from 'strip'- Absence of any identifiable standard or test -Interference by High Court. Words and Phrases - 'Skelp' and 'Strips'. It is not for the High Court nor for the .Supreme Court to come to a conclusion on facts as to whether the product can truly come under the description of skelp. That undoubtedly would require some evidence to be taken at the level of the taxing authority provided, however, there is an identifiable, uniform and determinate test by which skelp can be properly distinguished from strip. A particular type of strip may according to certain definitions be skelp and according to others not skelp. This, however, cannot be permitted in a fiscal legislation which by all standards should adopt a clear definition of an excisable item which is incapable of giving rise to a confounding controversy unless the matter is beyond doubt in view of the popular meaning or meaning ascribed to the term in commercial parlance. In absence of any clear criterion to determine what is skelp and not strip, no useful purpose would be served by even remanding the matter to the Excise ant....