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1995 (8) TMI 275 - SUPREME COURTWhether an exemption notification published under section 7(3) of the Bihar Finance Act, 1981 will also cover exemption from charge of additional tax levied under section 6 of the Act? Held that:- Appeal dismissed. From a careful reading of section 6, it would be crystal clear that so far as charge of additional tax is concerned, this section is self-contained not only for charging additional tax but also for its exemption. Therefore, the exemption notifications specifically issued under section 7(3) will not cover charge of additional tax to enable the appellants to claim exemption from payment of additional tax. The non obstante clause in section 6 also overrides section 7(3) and section 21 expressly. The position is, therefore, clear in this Act.
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