Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Sales Tax Act 1956 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Central Sales Tax Act, 1956 (74 of 1956) |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Sales Tax Act, 1956:s. 14(iv) - Restrictions on power of States to tax "declared goods" - Items mentioned in clause (iv) of s. 14 - Categories falling under "iron and steel" - Tax on sales of "stainless steel wire" - Held:"Stainless steel wire" is not covered under the entry of "tools, all~ys and special steels" in entry no. (ix) of clause (iv) and, therefore, does not fall under "Iron and Steel". as defined under s. 14(iv) - "Stainless steel wire" also cannot be read into item no. (xv) which reads as "wire rods and wires- rolled, drawn, galvanized, aluminized, tinned or coated such as by copper" - Expression "Wire rods and wires" which is mentioned in item no. (xv) would not and cannot cover the expression "tools, alloy and special steels" of entry no. (ix) nor it would refer to the expression "Iron and Steel" as each item used in entry nos. (ix) and (xv) are independent items not depending on each other at all - Hence, "stainless steel wire" cannot be treated as a declared commodity under s. 14.Transformation of commercial commodity - Effect of - Held: When one commercial commodity is, by manufacturing process etc., transformed Into another, it becomes a separate commodity for sales tax purposes.Interpretation of Statutes:Plain interpretation - Held: When the language of the statute is plain and unambiguous, the court must give effect to the words used in the statute. Taxing statute - Held: In a taxing Act one has to look merely at what is clearly said and there is no room for any intendment - In a taxing statute nothing is to be read in, nothing is to be implied, one can only look fairly at the language used. |
Judge | Hon'ble Mr. Justice Mukundakam Sharma |
Neutral Citation | 2011 INSC 330 |
Petitioner | M/s. Bansal Wire Industries Ltd. And Anr. |
Respondent | State Of U.p. And Ors. |
SCR | [2011] 7 S.C.R. 416 |
Judgement Date | 2011-04-26 |
Case Number | 3605 |
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