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2005 (3) TMI 729 - ALLAHABAD HIGH COURTSale of tyres and tubes used in "cart"—as animal driven vehicle (ADV) - exemption from trade tax - Powers u/s 21(2) - reassessment proceedings - HELD THAT:- We find that the words "tyre, tube and pneumatic tyre" in the notification tend to give rise to ambiguity and is otherwise redundant. The notification dated January 30, 1982 with the use of these words could be stretched to mean that only a "cart" which had "tyre/tube or pneumatic tyres" was entitled for exemption. Converse of it meant a "cart" which had wheels other than tyre/tube, pneumatic tyre and even though used as an agricultural implement otherwise as is commonly used in India by agricultural community as part of conventional agricultural implements was excluded from exemptions. Apparently this could not be the intention and that too visibly for no good reason pointed out before us. To interpret the notification in a manner which would certainly run contrary to the prima facie object and intention to grant exemption to tyre and tube used as part of agricultural implement (i.e., "cart"), cannot be accepted. Moreover, we find no apparent or reasonable ground, with reference to the object and purpose, for creating a distinction between a "cart" which has wheel (with tyre, tube pneumatic tyre) and one which does not have such tyre-tube, when referred to an "agricultural implement". We, therefore, hold that the exemption granted to the petitioner in respect of tyre and tube, which is undoubtedly a "part" of "cart" used as agricultural implement, on alleged pretext of change of opinion by the assessing authority, does not justify reassessment and no case is made, in the facts of instant cases, to warrant exercise of reassessment by the respondents u/s 21 of the Act. In the result, the impugned orders dated February 25, 2005/ annexure 10 in W.P. (assessment year 1998-99), annexure 4 in W.P.(assessment year 1999-2000), annexure 4 in W.P. No. 457 of 2005 (assessment year 2001-02) and consequent notices are set aside. Writ petitions stand allowed.
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