Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1947 Orissa Sales Tax Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Orissa Sales Tax Act, 1947 - s.5A - Levy of surcharge under - Co111putatio11 of - Whether surcharge u/s. 5A is to be computed on the gross amount of sales tax or on the net amount of sales tax after setting off or deducting the amount of entry tax - Held: On a conjoint reading of s.5 of the Act, s.4 of Entry Tax Act and r.18 of Entry Tax Rules, surcharge uls. 5A is to be levied before deducting the entry tax - Orissa Enfly Tax Act, 1999 - s.4 - Odisha Entry Tax Rules, 1999 - r.18. Interpretation of Statutes - interpretation of Rules made under statutes - Held: The Rules are to be construed to have been made for further once of the cause for which the statute is enacted and not for the purpose of bringing inconsistencies - The illustration given under the Rules can neither curtail nor expand the ambit of the statute it illustrates. Tax/Taxation - Surcharge - Is an additional tax - Is payable in the manner laid down for levy of surcharge. |
Judge | Hon'ble Mr. Justice R.K. Agrawal |
Neutral Citation | 2016 INSC 996 |
Petitioner | Commissioner Of Commercial Taxes & Ors. |
Respondent | M/s Bajaj Auto Ltd. & Anr. |
SCR | [2016] 7 S.C.R. 1008 |
Judgement Date | 2016-10-28 |
Case Number | 5913-5920 |
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