Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Kera/a General Sales Tax Act 1963 Central Sales Tax Act 1956 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Kerala General Sales Tax Act, 1963 (15 of 1963) Central Sales Tax Act, 1956 (74 of 1956) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Kera/a General Sales Tax Act, 1963; Exemption Notification No. SRO 1003191 as replaced by Notification SRO No.1727193: Exemption Notification - Centrifuged latex and field latex - Exigibility to Sales Tax and applicability of Notification - Held: Exigibility to tax is different from concept of concession/ exemption - Rules of interpretation applicable to classification of items in a taxing statute differ in appropriate cases from terms and conditions of an Exemption Notification - Exemption Notification has to be interpreted on its own terms - In the instant case, High Court while denying exemption on the ground of classification failed to notice that the issue was not classification of goods but interpretation of the Notification - Circulars/orders denying the exemption not binding on assessee - Hence, de-hors the instructions in the Circular, assessee could claim exemption on the basis of the Notification if it satisfies terms and conditions thereof - Matter remitted to High Court for de novo consideration in accordance with law - Interpretation of Statutes - Notifications - Central Sales Tax Act, 1956. |
Judge | Honble Mr. Justice S.H. Kapadia |
Neutral Citation | 2008 INSC 159 |
Petitioner | M/s. Padinjarekara Agencies Limited |
Respondent | State Of Kerala |
SCR | [2008] 2 S.C.R. 641 |
Judgement Date | 2008-02-08 |
Case Number | 5700-5712 |
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