Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Tamil Nadu General Sales Tax Act 1993 (Act No. 24 of 1993) – TNGST (Second Amendment) Act 1959 – TNGST (Amendment) Act 1996 (Act No.37 of 1996) – Taxation Entry No.61 – TNGST (Amendment) Act 1994 (Act No.32 of 1994) |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Tamil Nadu General Sales Tax Act, 1959 (24 of 1993) |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Tamil Nadu General Sales Tax Act, 1959 – TNGST (Amendment)Act, 1993 (Act No. 24 of 1993) – TNGST (Second Amendment) Act,1996 (Act No.37 of 1996) – Taxation Entry No.61 – TNGST(Amendment) Act, 1994 (Act No.32 of 1994) – Exemption Entry No.8– The appellant dealt in maize starch – The State through anExemption Notification exempted the products of millets includingmaize from the tax – State Legislature imposed tax on ‘sago andstarch of any kind’ (Taxation Entry No.61) – Same caused concernsamong maize starch dealers – High Court concluded that maizestarch will not be entitled to the benefit of exemption and upheldthe validity of the circular which classified maize starch under EntryNo.61 subject to 4% tax – Held: Maize is entitled to exemption interms of Exemption Entry No.8 – Maize starch being a product ofmaize derived through mechanical process, it cannot be read as“like maize”, the “like” having been excluded by Act No. 32 of1994 – Maize starch being a kind of starch, it is covered by TaxationEntry No. 61 as introduced by Act No.37 of 1996 which is to theeffect “… starch of any kind” – Looking at the specific (TaxationEntry No.61) in contradistinction with the general (Exemption EntryNo.8), there can be no manner of doubt that maize starch would becovered by the taxation entry and not by the exemption entry.Interpretation of Statutes – Law is well settled that if in anystatutory rule or statutory notification two expressions are used -one in general words and the other in special terms - under therules of interpretation, it has to be understood that the special termswere not meant to be included in the general expression;alternatively, it can be said that where a statute contains both ageneral provision as well as a specific provision, the latter mustprevail. |
Judge | Hon'ble Mr. Justice Dipankar Datta |
Neutral Citation | 2023 INSC 590 |
Petitioner | Santhosh Maize & Industries Limited |
Respondent | The State Of Tamil Nadu & Anr. |
SCR | [2023] 10 S.C.R. 101 |
Judgement Date | 2023-07-04 |
Case Number | 5731 |
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