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2013 (9) TMI 71 - ALLAHABAD HIGH COURTEntry Tax - rebate to the extent of the amount of tax on the payment of Trade Tax - Interpretation of Notification - Notification dated 28.4.2005, cannot be interpreted in the manner that where the rate of entry tax and trade tax is at 5 %, and consequently rebate had to be given on the Trade Tax, in view of notification dated 7.3.2005, the exemption will be applicable for State Development Tax. Novopan India Ltd., Hyderabad v. Collector of Central Excise and Customs, Hyderabad, [1994 (9) TMI 67 - SUPREME COURT OF INDIA ] - The principle that in case of ambiguity, a taxing statute should be construed in favour of the assessee - assuming that the said principle was good and sound does not apply to the construction of an exception or an exempting provision; they have to be construed strictly - A person invoking an exception or an exemption provision to relieve him of the tax liability must establish clearly that he is covered by the said provision. Under clause (iii) of the notification dated 28.4.2005, exemption from the State Development Tax was granted on the goods on which trade tax rebate was allowed to the full extent - The notification dated March 7, 2005, provided for rebate to the extent of the amount of tax paid by dealer on paper meant for writing, printing or packing purpose, excluding news print, under the Uttar Pradesh Tax on Entry of Goods Act, 2000, from the tax levied under the Uttar Pradesh Trade Tax Act 1948, on the sale of such paper subject to the conditions that:- (i) the amount of rebate shall not exceed the amount of trade tax paid; (ii) rebate shall be allowed only in relation to such paper on which Central Excise Duty has been paid. - Decided against the assessee.
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