AIR 1998 SUPREME COURT 3247 ::1998 AIR SCW 3170 ::1998 ALL. L. J. 2331 ::1998 (7) ADSC 426 ::(1998) 79 ECR 1 ::1999 FAJ 67 ::1998 (7) SCC 228 ::(1998) 5 Scale 469 ::1999 BRLJ 75 ::(1998) 2 FAC 65 ::1998 ( ) STI 97 ::1998 (111) STC 425 ::1998 UPTC 1 157 ::1998 (2) UPTC 1086 ::(1998) 7 Supreme 566 ::1999 (1) SRJ 321 ::(1998) 7 JT 9 (SC)

Supreme Court Of India

(From : Allahabad)*

Hon'ble Judge(s): S. P. Bharucha, M. K. Mukherjee, G. T. Nanavati , JJJ

Uttar Pradesh Sales Tax Act (15 of 1948) , S.4A— Notification under, dt. 27-7-91, Annexure II, Item 18 - Word "sweetmeat" (mithai) in Item 18 - Does not include toffees manufactured by industrial units - Such industrial units are entitled to exemption from sales tax. T.T.R. No. 293 of 1995, D/- 4-7-1995 (All), Reversed.Interpretation of Statutes - Words - Meaning of - Popular parlance test.Words and Phrases - "Sweetmeat", "Mithai", "Toffee". Considering the object of the notification dt. 27-7-91 and the intention of the State Government in granting exemption from payment of sales tax and applying the correct principles of interpretation in such cases, held that the word 'sweetmeat' and the words "commodities of like nature" as used in the Notification dated 27-7-91 do not include within their sweep toffees manufactured by industrial units.(Para 13) The word "Mithai" has a definite connotation and it can be said with reasonable amount of certainty that people in this country do not consider toffee as 'mithai'.(Para 11) A close reading of the Notification discloses that the State intended to give benefit of exemption or reduction in rate of sales tax to those new industrial units and existing units undertaking expansion, diversification or modernization which were to make substantial ....