Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1994 (8) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (8) TMI 248 - SC - VAT and Sales TaxWhether the entry under section 14(ia) of the Act says "coal, including coke in all its forms, but excluding charcoal" Held that:- Appeal dismissed. There is no such phrase under section 14(ia) of the Act. In the case of "oil-seeds" occurring under section 14(iv) of the Act, similar phraseology, namely, "that is to say" occurs. This Court in Sait Rikhaji Furtarnal v. State of Andhra Pradesh [1990 (8) TMI 344 - SUPREME COURT OF INDIA] wherein held that is difficult for us to accept the submission that after the Act has been amended reliance is available to be placed on the circular. Thus we must hold that the expression 'that is to say' employed in the definition in the statute with reference to oil-seeds is exhaustive and is not illustrative. Since on amendment these five items are no more included in oil-seeds, the appellant is not entitled to claim the benefit.
|