Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1969 - s.55A Gujarat Sa/es Tax Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Gujarat Sales Tax Act, 1969 - s.55A — Notification dated 8.10.93 issued under— Entries 2 and 5— Composition rate of tax payable vis-a-vis Work Contract - For fabrication and installation of air-conditioning plants -— Whether falls under Entry 2 and thereby taxable @ 15% or falls under Entry 5 and thereby taxable @ 5% — Held: Assessee’s works contract for fabrication and installation of water chilling plant would fall under Entry 5 and would be taxable @ 5% — Fabrication in terms of the work order in the instant case is distinctly independent, yet integral segment of the works contract contributing to the final physical form of the water chilling plant with the characteristics intended and hence, it cannot be construed to.be, synonymous to the instailation thereof — The legislative intendment of s.55A is to maintain a direct correlation between the composition rates of tax and the description of the corresponding work contract. Interpretation of Statutes — Interpretation of taxing statutes — Held: A taxing statute has to be interpreted from the plain and unambiguous expression used therein -— There is no room for any intendment — Full effect must be given to every word used in the statute - No construction should be provided so as fo render a part of it otiose or redundant — In |
Judge | Hon'ble Mr. Justice Amitava Roy |
Neutral Citation | 2015 INSC 290 |
Petitioner | Voltas Ltd. |
Respondent | State Of Gujarat |
SCR | [2015] 5 S.C.R. 320 |
Judgement Date | 2015-04-08 |
Case Number | 2957 |
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