Pinaki Chandra Ghose, J. - (1.) This application is directed against an order passed by the Learned Tribunal dated January 16, 2003 where the Learned Tribunal held that "Camelia Flower Seeds" come within the Entry No. 37 of Schedule - I of the West Bengal Sales Tax Act, 1994. Therefore, the only question to be decided by us in the matter that whether the "Tea Seed" is the essence of "Camelia Flower Seeds" and can be exempted from the Sales Tax.
(2.) It is clear from the Act that no tax is payable on sale of goods specified in Schedule - I of the said Act. It appears that an assessment order was passed for a period ended on March 31, 1997 levying Sales Tax of "Tea Seeds" sold by the Respondent No. 1. The Respondent No. 1 - dealer took the point in appeal that the said seeds come within the meaning of Schedule - I under Entry No. 37 of Schedule - I. Hence, it is tax -free. The Assistant Commissioner of Commercial Taxes held against such contention of the Respondent No. 1. Being aggrieved. The Respondent No. 1 filed an application before the West Bengal taxation Tribunal on of April 28, 2000. The matter was remanded back for fresh consideration. The Assistant Commissioner held in favour of the Respondent No. 1 but by a suo motu revisional order the Deputy Commissioner of Commercial Taxes held that tea seed does not come within the Entry No. 37 of Schedule - I of the said Act. Again application was filed before the leaned Tribunal and the Learned Tribunal on February 11, 2005 held in favour of the Respondent No. 1 and came to the conclusion that tea seed is a flower seed and comes under Entry No. 37 of Schedule - I of the said Act. The contention of the Petitioner that tea plant belongs to "Camelia" family, i.e., Camelia Japonica from which Camelia Flowers grows and Camelia Sinensis (L) O Kuntze which produces Tea and, therefore, it is exempted. But it is contended before us that the Entry No. 37 of Schedule - I clearly defines "Flower Seed" to mean "seed for growing flower plant". The expression "flower plant" obviously refers to a plant which in common parlance is known to produce flowers which is adored and used for decorative purpose. The words "flower plant" cannot refer to any every plant capable of bearing flower.
(3.) It is submitted while interpreting a statute and confronted with a situation like the present one, Court must look into the intention of the Legislature and reliance was placed in the case of : 69 STC 278 Nataraj Talkies v/s. State of Karnataka.;