Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Construction and applicability of Central Sales Tax Act 1956 Notification issued under Bihar Finance Act 1981 |
Content Type | Text |
Resource Type | Law Order |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Sales Tax Act, 1956- s:8(5)(b) - Notification issued under - Construction and applicability of - Respondent-dealer engaged in manufacture of glassware - Industrial unit of respondent-dealer situated in Jharkhand- State Government issued notification S.O. No. 25 , dated 25. 06. 2001 directing that tax payable in respect of sale of all "types of glass and glass sheets" in course of interstate sale or commerce from any place of business in the State of Jharkhand shall be calculated at the rate of 3% - Respondent-dealer claimed benefit of reduced rate of tax under the notification contending that glassware ยท manufactured by it is a form of glass and forms of glass are also covered by the notification - Assessing Authority rejected the stand of respondent-dealer -High court, however, held that glassware manufactured by respondent-dealer is a type of glass and therefore, it is entitled to benefit of reduced rate of tax under the notification - Held: It is settled rule of construction of a notification that at the outset a strict approach ought to be adopted in administering whether a dealer/manufacturer is covered by it at all and if the dealer/ manufacturer is covered by it at all and if the dealer/ manufacturer falls within the notification, then provisions of the notification be liberally construed - In the instant case, the State Government while issuing the notification used the expression types of glass and not the expression "forms of glass" - In taxing statues the terms and expressions must be seen in their common and popular parlance, the two words "type" and "form", the distinguishable feature in the particular way in which the items exist- The expression "types of glass" could not have been intended to refer to or include "forms of glass" - Glassware manufactured by respondent-dealer though made of glass cannot be considered or called as "type of glass" and since the notification only provided for reduction in the rate of tax of types of glass and not for "forms of glass" which is manufactured by the respondent as glassware, the respondent would not be covered by the notification - Bihar Finance Act, 1981 - s. 16. |
Judge | N/A |
Neutral Citation | 2014 INSC 213 |
Petitioner | State Of Jharkhand & Ors. |
Respondent | M/s.laopalar.g. Ltd. |
SCR | [2014] 14 S.C.R. 306 |
Judgement Date | 2014-03-27 |
Case Number | 2240 |
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