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Delhi Cloth And General Mills Co. Ltd vs State Of Rajasthan And Ors on 8 May, 1980 cites

Porritts & Spencer (Asia) Ltd. A vs State Of Haryana on 6 September, 1978

Now, in determining the meaning or connotation of words and expressions describing an article or commodity the turnover of which is taxed in a sales tax enactment, if there is one principle fairly well settled it is that the words or expressions must be construed in the sense in which they are understood in the trade, by the dealer and the consumer. It is they who are concerned with it, and it is the sense in which they understand it that constitutes the definitive index of the legislative intention when the statute was enacted. As sales tax the liability falls on the seller, who in his turn passes it on to the consumer. As purchase tax, the liability falls directly on the purchaser. A long train of authorities supports that view, and we need refer only to the recent Judgment of this Court in Porritts and Spencer (Asia) Ltd. v. State of Haryana, in which reference has been made to some of them.
Supreme Court of India Cites 7 - Cited by 186 - P N Bhagwati - Full Document
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