JUDGMENT Prakash Krishna, J.
1. These two revisions are against the common order of the Trade Tax Tribunal, Ghaziabad, dated 8-11-1994. The dispute relates to the assessment years 1986- 87 and 1987- 88. The applicant is carrying on the business of manufacturing marble tiles, stone, strips out of marble block. It manufactures strips of different sizes and varying in different thickness out of the marble block which are used in walls and flouring. In this" process by cutting strips out of marble block some time small pieces of marble come out due to breaking etc. These pieces are commercially known as "Carazi."
2. The main controversy involved in these two revisions are about the rate of taxability of marble strips. The department has taxed marble strips treating them as marble tiles under the Notification No. 5784 vide Entry- 67 which reads as follows:
" Tiles of all kind other than earthen roofing tiles-M. O.R.I. Taxable @12% The case of the dealer applicant is that these items are liable to tax under Entry No. 40 of Notification No. 5785, which reads as under:
"40- Ramraj, Geru, Surkhi, Sand, Lime, Bajri, Marble-chips, Moram, Gitti, Kankar Stone ballast, stone and Articles of stone except of Glazed stone.
...Sale to consumer at: the rate of 6%."
3. Both the notifications are of the same date i.e. 7-9-1991. Besides the aforesaid question, the question with regard to rejection of books of account and enhancement of turnover has also been raised in both the revisions.
4. In TTR No. 12 of 1995 relating to assessment year 1986- 87 an addition of Rs. 25,000/- has been made in the turnover. Similarly in TTR No. 13 of 1995 addition of Rs. 1,23,194/- has been made. Learned Counsel for the applicant made a feeble attempt to challenge the finding of the Tribunal so far as it relates to the rejection of books of account is concerned. However, no legal infirmity could be pointed out therein, The applicant was found importing marble block. Without Form 31 or Form- 32 and penalty under Section 15-A(1)(o) of the Act was levied. The penalty order was not challenged. Looking to the facts and circumstances of the case it cannot be said that rejection of books of account by the Tribunal was unjustified.
5. Therefore so far as the question of rejection of books of account is concerned, the finding of the Tribunal is hereby confirmed.
6. Now coming to the question of taxability of marble strips learned counsel for both the parties have placed reliance upon a judgment of this Court given in the case of Jain Marble Home v. Commissioner of Trade Tax, reported in 1996 UPTC 116. In this case the Court was faced with the question of taxability of marble tiles and marble slabs etc. After considering the aforesaid two notifications it was held therein that marble tiles are taxable under Entry No. 67 of Notification No. 5784. The Court was of the view that the aforesaid notification was issued under Section 3-A (1) (d) of the Act. This notification specifically deals with the item "tiles". Therefore, this being a special provision will exclude the general provision. The Court compared Entry No. 67 of Notification No. 5784 and Entry -40 of Notification No. 5785. In this very case the High Court has held that nimble slabs and marble pieces are stone and article of stone covered by Entry-40 of Notification No. 5785,
7. The question which immediately falls for determinative in the present revision is as to whether the commodity in which the applicant is dealing namely marble strips is liable to tax as marble tiles within Notification No. 5784, Entry No. 67 or It should be treated as marble slab and marble pieces liable to tax at lesser rate by Entry -40 of Notification No. 5785.
8. The dictionary meaning of the word "tiles" as given in Webstors Encyclopedic Unabridged Dictionary of English Language is "thin slab" or "bent piece of baked clay" sometimes painted or glazed used for various purposes has to form (i) of the unit of covering, pavement rebetment etc. The World book Dictionary Edited by Clearance Burnt Hunt gives the meaning of word tiles as thin pieces of baked clay often glazed and decorated used for covering roof, paving floor lining walls. It includes various similar thin pieces of plastic, rubber, Linoeum or Cement. A baked clay Pipe for draining road is also included in the word "tiles", as per above dictionary.
9. In Words and phrases permanent Edition Volume 41 "Tiles" is defined as plate of pieces of backed clay using for covering roof, floor and walls and for ornamental work as well as drains. Further it provides as follows:
"Derivatively the word "tile" means a covering and is applied to such articles as are used for covering roofs, pavements, walls and the like. The original meaning of the word refers, therefore, to the use made of the article and not to the material of which it may be composed. In the Encyclopaedia Britannica under the article. " Roofing Tiles" it is said: "In the most: important ternples of ancient Greece, the roof was covered with the) tiles of white marble, fitted together in the most perfect way, so as to exclude rain." And in a note to this article it is further stated, "marble tiles are said to have been first made by Byzes of Naxos about 620 B.C.". In Jules Adeline', Art Dictionary it is stated that:" Roman temples were sometimes covered with bronze tiles laid side by side, while the roofs of Chinese temples generally consist of crane porcelain, painted green or yellow. The terms is also applied to plaques of marble, stone, or earthenware, sometimes decorated, sometimes with a uniform surface which are used to cover walls or pavements". Among the definitions of the word in the Century Dictionary is that of also a slab of stone of marble used with others like it is a pavement or revetment."
10. Coming to the facts of the present case, indisputably the applicant is manufacturing marble strips out of marble block by cutting marble block. The assessing authority surveyed the business premises of the applicant and found that with the help of strips cutter the applicants taking out strips of varying size such as 6 ft., 7 ft. and 8 ft. in length and of one and half ft. in width with various thickness. Sometimes thickness of these pieces is so thin that these strips may be called paper strips. Learned Counsel for the applicant submitted that these strips are of 5 ft., 6 ft. and 7 ft. in length and they are again cut into difference sizes to manufacture marble tiles by its another Unit namely M/s Chamunda Marble and these strips being unpolished cannot be treated as marble tiles. The authorities below have found that strips being unpolished is of little significance, it may be noted that the dealer applicant has treated these marble strips as marble tiles. It has paid the excise duty on the manufacture of such strips as marble tiles to the Excise department, in the gate passes these goods have been described as marble tiles. It has been stated by the dealer applicant that these strips were purchased by such dealers who are manufacturers of tiles and,, as such, strips are raw material of tiles.
11. The applicant on admitted fact is taking; out marble strips from marble block which are used in wall and flouring, the strips which have been taken out of varying sizes and are rectangular in shape. Merely because these strips are big in length it cannot be said that they are not tiles. The tiles as held by this Court in the case of Jain Marbles Home (supra) can be manufactured out of several types of material and can be either flat or curved. It can be square, rectangular or in other shape. As soon as strips are taken out from the marble block in the desired shape and dimension it is liable to tax under specific category of tiles as held by this Court in the case of Jain Marble Home (supra) . The Entry No. 67 is specific and has wide connotation as it mentions "tiles of all kind" other than earthening roofing tiles".
12. In view of the above discussion I find no illegality in the order of the Tribunal so far as it relates to taxability of marble strips as tiles is concerned.
13. No material was placed before me by the learned Counsel for the dealer in support of his argument that marble strips should not be taxed as tiles. In view of dictionary meaning of word " tile", it is not possible to conclude that marble strips are liable to tax as stone.
14. Learned Counsel for the applicant was not permitted to urge the point with regard to exemption of turnover of Rs. 246100/- which according to the dealer was covered by Form 31-A and the exemption was claimed, for the simple reason that the said point Was not pressed before the Tribunal.
15. In the result there is No. force in these revisions. Both the revisions are hereby dismissed. No order as to costs.