Law: Income Tax Ordinance, 2001

Section: 120,133,2(22A),Second Schedule,Part-III,Cl.8,Clause8 ofPartIII oftheSecond Schedule,

(a) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 133, 2(22A), & Second Sched., Part-III, Cl. 8---Reduction in tax liability---Meaning of the words "consumer goods" for purpose of benefit of reduction in tax liability---Question before the High Court was whether household electronic goods could be termed as consumer goods for the purpose of Clause 8 of Part III of the Second Schedule to the Income Tax Ordinance, 2001---Held, that term "consumer goods" was not defined in the Income Tax Ordinance, 2001 however, the dictionary meaning for the same was "goods bought or used primarily for personal family or household purpose and not for resale of producing other goods---Definition of "fast moving consumer goods" given in S.2(22A) of the Income Tax Ordinance, 2001 could not be termed as relevant for interpretation of meaning of words "consumer goods" in Cl. 8 of Part III of the Second Schedule to the Income Tax Ordinance, 2001---Words used in said clause were "consumer goods, including fast moving consumer goods" enlarged the scope of the words "consumer goods"---High Court held that electronic goods could be termed "consumer goods" for purpose of Cl. 8 of Part III of the Second Schedule to the Income Tax Ordinance, 2001---Reference was answered, accordingly. Black's Law Dictionary rel. (b) Words and phrases--- ----"Consumer goods", meaning of---Goods bought or used primarily for personal, family, or household purpose, and not for resale or for producing other goods. Black's Law Dictionary rel. (c) Interpretation of statutes--- ----Canons of Construction---Principles of "ejusdem generis" and "expressio unius est exclusio alterius", application of---Scope---Meaning of ejusdem generis was 'of the same kind or class' and it was a canon of construction applied when a general word or phrase followed a list of specifics, then such general word or phrase would be interpreted to include only items of the same type as those listed---Said principle applied to resolve a problem of giving meaning to ambiguous or unclear words or phrase of general nature,…