{"id":40927,"date":"1999-03-18T00:00:00","date_gmt":"1999-03-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/stonecraft-enterprises-vs-commissioner-of-income-tax-on-18-march-1999"},"modified":"2019-02-11T18:09:46","modified_gmt":"2019-02-11T12:39:46","slug":"stonecraft-enterprises-vs-commissioner-of-income-tax-on-18-march-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/stonecraft-enterprises-vs-commissioner-of-income-tax-on-18-march-1999","title":{"rendered":"Stonecraft Enterprises vs Commissioner Of Income Tax on 18 March, 1999"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Stonecraft Enterprises vs Commissioner Of Income Tax on 18 March, 1999<\/div>\n<div class=\"doc_author\">Author: Bharucha<\/div>\n<div class=\"doc_bench\">Bench: R.C.Lahoti, S.P.Bharucha<\/div>\n<pre>           PETITIONER:\nSTONECRAFT ENTERPRISES\n\n\tVs.\n\nRESPONDENT:\nCOMMISSIONER OF INCOME TAX\n\nDATE OF JUDGMENT:\t18\/03\/1999\n\nBENCH:\nR.C.Lahoti, S.P.Bharucha\n\n\n\n\nJUDGMENT:\n<\/pre>\n<p>Bharucha, J.\n<\/p>\n<p>      We  are concerned in these appeals with the Assessment<br \/>\nYears  1985-86,\t 1987-88  and 1988-89.\t Two  questions\t are<br \/>\nbefore\tus but it is apparent that the question really to be<br \/>\nanswered is the first one.  The questions read thus :\n<\/p>\n<p>      1.  Whether, on the facts and in the circumstances of<br \/>\nthe  case,  the\t Tribunal was not correct  in  holding\tthat<br \/>\ngranite\t is  a\tmineral within the meaning of  the  term<br \/>\nfound in Section 80 HHC(b)(ii), Income Tax Act?\n<\/p>\n<p>      2.   Whether on the facts and in the circumstances  of<br \/>\nthe  case,  the\t Tribunal  was right  in  holding  that\t the<br \/>\nassessee  is  not  entitled to the allowance  claimed  under<br \/>\nSection\t 80  HHC  in respect of the  granite  exported\tfrom<br \/>\nIndia?\n<\/p>\n<p>      The  questions  having been answered against  it,\t the<br \/>\nassessee is in appeal.\n<\/p>\n<p>      There  is\t no material in the finding of the  Tribunal<br \/>\nother than the indication that the assessee exports granite.<br \/>\nThe  assessee claimed for the granite which it exported\t the<br \/>\ndeduction  available under Section 80 HHC of the Income\t Tax<br \/>\nAct,  1961 as inserted by the Finance Act, 1983 with  effect<br \/>\nfrom 1st April, 1983.  The relevant provision permits, where<br \/>\nan  assessee,  being an Indian company or a  person  (other<br \/>\nthan  a\t company)  resident  in India,\tis  engaged  in\t the<br \/>\nbusiness  of export out of India of any goods or merchandise<br \/>\nto  which  this\t section  applies,  the\t deduction  in\tthe<br \/>\ncomputation  of its total income of an amount not  exceeding<br \/>\n50%  of the profits derived by the assessee from the export<br \/>\nof  such goods or merchandise.\tSub-section (2)(b) states :<br \/>\nThis  section  does  not apply to the  following  goods\t or<br \/>\nmerchandise,  namely:\t(i) mineral oil;  and (ii)  minerals<br \/>\nand ores.\n<\/p>\n<p>      It  is  the  contention  of learned  counsel  for\t the<br \/>\nassessee  that\twhile  granite is a mineral in\tthe  general<br \/>\nsense,\tit  is not a mineral for purposes of Section 80\t HHC<br \/>\nand  that, therefore, the deduction provided for therein  is<br \/>\navailable  to the assessee.  Our attention has been drawn to<br \/>\nthe  provision\tas it read before the appropriate  year\t and<br \/>\nthereafter.  Our attention has also been drawn to a circular<br \/>\nissued\tin  the\t context  of   the  later  provision.\tThis<br \/>\ncircular,  issued  by the Central Board of Direct Taxes,  is<br \/>\ndated  1st  November, 1995 and records the  Boards  opinion<br \/>\nthat while granite alone can be considered as a mineral, any<br \/>\nprocess\t applied  to  granite would deprive the\t quality  of<br \/>\nrough minerals from the dimensional blocks of granite, which<br \/>\nwas  a value added marketable commodity;  therefore, profits<br \/>\nderived\t from export of granite dimensional blocks would  be<br \/>\neligible  for deduction under Section 80 HHC of the Act.  As<br \/>\nwe  have  already  noted,  there is  nothing  on  record  to<br \/>\nindicate  that what the assessee exports is such value added<br \/>\ngranite\t so  that, even assuming that the said\tcircular  is<br \/>\nexplanatory  and can, therefore, relate back to the year  in<br \/>\nquestion,   the\t assessee  cannot   derive  any\t  assistance<br \/>\ntherefrom.\n<\/p>\n<p>      It is necessary immediately to note that the Mines and<br \/>\nMinerals  (Regulation and Development) Act covers granite as<br \/>\na  minor  mineral.   This Court in <a href=\"\/doc\/1364549\/\">The State of\t Mysore\t vs.<br \/>\nSwamy  Satyanand Saraswati<\/a> (dead) by his Lrs.  [AIR 1971  SC<br \/>\n1569]  has held that granite is a mineral.  The Court quoted<br \/>\nHalsbury Laws of England, thus :\n<\/p>\n<p>      The test of what is a mineral is what, at the date of<br \/>\ninstrument  in question, the word meant in the vernacular of<br \/>\nthe  mining  world,  the commercial world,  and\t among\tland<br \/>\nowners,\t and  in case of conflict this meaning must  prevail<br \/>\nover the purely scientific meaning.\n<\/p>\n<p>      No  material  was\t laid  by the  assessee\t before\t the<br \/>\nTribunal  to  suggest that in the export world\tgranite\t was<br \/>\ntreated as anything but a mineral.\n<\/p>\n<p>      Reference\t was  made to the judgment of this Court  in<br \/>\nBanarsi\t Dass  Chadha  &amp; Bros.\tVs.   Lt.   Governor,  Delhi<br \/>\nAdministration\t&amp;  Ors.\t [1979 (1) SCR 271].  It  was  there<br \/>\nheld  that the word mineral is a word of common\t parlance,<br \/>\ncapable\t of  a multiplicity of meanings depending  upon\t the<br \/>\ncontext.   For\texample, the word is occasionally used in  a<br \/>\nvery  wide  sense  to denote any substance that\t is  neither<br \/>\nanimal or vegetable.  Sometimes it is used in a narrow sense<br \/>\nto  mean no more than precious metals like gold and  silver.<br \/>\nAgain,\tthe  word  minerals  is\t often\tused  to  indicate<br \/>\nsubstances obtained from underneath the surface of the earth<br \/>\nby digging or quarrying.\n<\/p>\n<p>      It  is  at  this\tstage appropriate to  refer  to\t the<br \/>\nargument  of learned counsel for the assessee based upon the<br \/>\ndoctrine  of noscitur a sociis, which, as he submitted,\t has<br \/>\nbeen explained by this Court in <a href=\"\/doc\/1072940\/\">Pardeep Aggarbatti, Ludhiana<br \/>\nvs.  State of Punjab &amp; Ors.<\/a>  [1997 (8) SCC 511] thus :\n<\/p>\n<p>      Entries  in  the\tSchedules of sales  tax\t and  excise<br \/>\nstatutes list some articles separately and some articles are<br \/>\ngrouped together.  When they are grouped together, each word<br \/>\nin  the\t entry\tdraws colour from the other  words  therein.<br \/>\nThis is the principle of noscitur a sociis.\n<\/p>\n<p>      It  was submitted, based upon this doctrine, that\t the<br \/>\nword  minerals\tin  Section 80 HHC should be read  in  the<br \/>\ncontext\t of the word ores with which it was associated and<br \/>\nmust draw colour therefrom;  that is to say, it must read as<br \/>\nreferring  only to such minerals as are extracted from\tores<br \/>\nand not others, thus excluding granite.\n<\/p>\n<p>      We  agree\t that the said doctrine is applicable.\t The<br \/>\nword  minerals\tin sub- section (2)(b) of Section  80  HHC<br \/>\nmust be read in the context of mineral oil and ores with<br \/>\nwhich  it  is associated.  It seems to us that\tthese  three<br \/>\nwords  taken together are intended to encompass all that may<br \/>\nbe  extracted  from the earth.\tAll minerals extracted\tfrom<br \/>\nthe  earth, granite included, must, therefore, be held to be<br \/>\ncovered\t by the provisions of sub-section (b) of Section  80<br \/>\nHHC,  and the exporter thereof is, therefore, disentitled to<br \/>\nthe benefit of that section.\n<\/p>\n<p>      There  is\t no  merit  in\tthe  appeals  and  they\t are<br \/>\ndismissed with costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Stonecraft Enterprises vs Commissioner Of Income Tax on 18 March, 1999 Author: Bharucha Bench: R.C.Lahoti, S.P.Bharucha PETITIONER: STONECRAFT ENTERPRISES Vs. RESPONDENT: COMMISSIONER OF INCOME TAX DATE OF JUDGMENT: 18\/03\/1999 BENCH: R.C.Lahoti, S.P.Bharucha JUDGMENT: Bharucha, J. We are concerned in these appeals with the Assessment Years 1985-86, 1987-88 and 1988-89. Two questions [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-40927","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Stonecraft Enterprises vs Commissioner Of Income Tax on 18 March, 1999 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/stonecraft-enterprises-vs-commissioner-of-income-tax-on-18-march-1999\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Stonecraft Enterprises vs Commissioner Of Income Tax on 18 March, 1999 - Free Judgements of Supreme Court &amp; 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