| Content Provider | Supreme Court of India |
|---|---|
| e-ISSN | 30484839 |
| Language | English |
| Access Restriction | NDLI |
| Subject Keyword | UP Trade Tax Act Levy of Tax |
| Content Type | Text |
| Resource Type | Law Judgement |
| Jurisdiction | India |
| Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 |
| Case Type | Appeal |
| Court | Supreme Court of India |
| Disposal Nature | Appeal Dismissed |
| Headnote | Issue for consideration:Whether “tinted glass sheets” manufactured by the assessee isliable to be taxed as “goods or wares made of glass” under theNotification No.5784 dated 07.09.1981 being Entry No.IV or asunclassified item.UP Trade Tax Act, 1948 – s. 3A – Tinted glass sheetsmanufactured by the assesseeHeld: Tinted glass sheet during the process of manufactureundergoes a change and is different from a plain glass sheet,thus, exigible to tax as ‘all goods and wares made of glass’under Entry No. IV of the notification and attract a duty @15 % –Exclusion of plain glass panes, optical lens would fall within theresiduary clause attracting 10 % tax – There is no vagueness inthe notification dated 07.09.1981 and the entry No. IV is clear andunambiguous – It has brought within the sweep “all goods andwares made of glass” exigible to tax but not including “plain glasspanes” and the exemption being the creation of the statute itself,it has to be construed strictly – Earlier the entry was “glassware”alone and the said entry was subsequently amended and theintention of the legislature is explicitly clear to include in its ambitany goods and wares made of glass – Intention of the legislatureof using expression “of” would reveal the purpose and the courtshould presume that the legislature was reasonable – Furthermore,neither the dictionary meaning nor the common parlance theorywould come to the rescue of the assessee – Thus, expression “allthe goods and wares made of glass” occurring in Notification mustbe taken to refer to all articles of glass except those specificallyexcluded in the entry itself – Impugned judgment does not call forinterference. [Para 15, 17, 26, 29-31]Interpretation of statutes – Fiscal statutes – Interpretation ofprovisions:Held: Word used in a statute must take its colour from the objectit seeks to achieve and also by considering the words with whichit is associated in the context. [Para 17]Words and Phrases – Word ‘Plain’ and ‘Panes’ – Meaning of.[Para 23] |
| Judge | Hon'ble Mr. Justice Aravind Kumar |
| Neutral Citation | 2023 INSC 892 |
| Petitioner | M/s Triveni Glass Limited Rep. By Its Deputy General Manager (sales And P.r.) Shri R.k. Sinha |
| Respondent | Commissioner Of Trade Tax, U.p. |
| SCR | [2023] 13 S.C.R. 1095 |
| Judgement Date | 2023-10-09 |
| Case Number | 3773 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
| Sl. | Authority | Responsibilities | Communication Details |
|---|---|---|---|
| 1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
| 2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
| 3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
| 4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
| 5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
| 6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
| 7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
| 8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
| 9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |