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2014 (1) TMI 1802 - SUPREME COURTFirst sale of wheat and wheat products - sale of flour - exemption of levy of tax payable under the Act on the sale or purchase of wheat and wheat products by the roller flour mills within the State - The High Court by the impugned judgment and order has liberally interpreted the first notification and modified the language employed therein so as to achieve the intention behind the issuance of the said notification and held that the exemption stipulated under the first notification is not applicable and available to the assessee and thus, rejected the appeals. Held that: - The language of the notification is crystal clear. That means, there is no ambiguity in the language employed in the notification by the authority issuing the notification. A plain reading of the notification would demonstrate that the Governor of Andhra Pradesh, in exercise of his powers under sub-section (1) of Section 9 of the Act, has exempted levy of tax payable under the Act on the sale or purchase of wheat and wheat products by the roller flour mills within the State for a period of five years from the date of the notification, namely, 02.05.1991 - This Court has reiterated in numerous decisions that if the language of the notification or an executive order is clear and unambiguous, the Courts need not presume anything on the issuance of such notification or order need or delve into the intention behind issuance of such notification or order. Appeal allowed - decided in favor of appellant.
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