Back
Judges : S.P.BHARUCHA,N.SANTHOSH HEGDE
State of Kerala - Appellant
Versus
Padmanabhan - Respondent
Case No : C.A. No. 4606 of 1998, 4607 of 1998
Decided On : 02/03/2000
Advocates Appeared :
For the Petitioner:--- For the Respondent:---
Refill - Interpretation of Entry 135 of the Kerala General Sales Tax Act, 1963 - The court held that the refill of a ball point pen falls within Entry 135 of the Act, which covers 'Pens, pencils and fountain pens'. The High Court's view that the refill was the writing device and fell within the scope of the entry was overturned by the Supreme Court, which held that the refill, while essential for writing, could not be conveniently used without being inserted in the ball point pen.
Fact of the Case:
The dispute revolved around whether the refill of a ball point pen falls within Entry 135 of the Kerala General Sales Tax Act, 1963, which covers 'Pens, pencils and fountain pens'. The authorities and the Tribunal took the view that the refill fell outside the scope of the said Entry, but the High Court disagreed.
Finding of the Court:
The Supreme Court found that the refill fell outside the scope of Entry 135 and overturned the High Court's decision, holding that the refill, while essential for writing, could not be conveniently used without being inserted in the ball point pen.
Issues: The main issue was the interpretation of Entry 135 of the Kerala General Sales Tax Act, 1963, and whether the refill of a ball point pen falls within its scope.
Ratio Decidendi: The court's decision was based on the interpretation of the refill's role as a writing device and its essential nature for writing, but also its inability to be conveniently used without being inserted in the ball point pen.
Final Decision: The appeals were allowed, the order under appeal was set aside, and the order of the Tribunal was restored. In a subsequent appeal, following the judgment delivered in the initial case, the appeal was also allowed, and the orders of the High Court and the Tribunal were set aside.
C.A. Nos. 4606-4607/1998
1. Does the refill of a ball point pen fall within Entry 135 of the First Schedule to the Kerala General Sales Tax Act, 1963? The Entry reads: "Pens, pencils and fountain pens."
2. The authorities and the Tribunal took the view that the refill fell outside the scope of the said Entry, but the High Court, in a tax revision case filed against the order of the Tribunal, took a different view.
3. According to the Tribunal, the refill was a part of the ball point pen. It could not by itself be regarded as a pen, however, pivotal it might be to the ball point pen. It recorded that in common and commercial parlance, a pen and its refill were different commodities with distinct and independent identities.
4. The High Court found this view erroneous. It held that the body or cover of the ball point pen was there only to beautify the refill and make it more attractive in appearance. It was the refill which made writing possible and it alone was the writing device.
5. We must note immediately that there is no evidence on the record before us as to how a refill is regarded by the public or in commercial parlance, but we have used ball point pens for long enough to be able to give an authoritative opinion. As we see it, the ball point refill is the substitute for the ink that is filled from time to time in a fountain pen and it provides the ball or nib thereof. While the refill can write, it is not intended to be used, and cannot conveniently be used, for that purpose without being first inserted in the ball point pen. We do not think, therefore, that the High Court was right in overturning the view taken by the Tribunal that the refill fell outside the scope of the said Entry.
6. The appeals are allowed. The order under appeal is set aside and the order of the Tribunal is restored.
7. No order as to costs.
8. CA No. 6583/ 99
Following the judgment delivered in C.A. Nos. 4606-4607/98, the appeal is allowed. The order of the High Court and the Tribunal are set aside.
9. No order as to costs.
AI
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
