1997 (9) TMI 503 - SC - CST, VAT & Sales Tax

Whether it is permissible and possible-in the context of the language used-to read the words “and furnishes” as “or furnishes” in sub-clause (vd) of section 5(2) of the Bengal Finance (Sales Tax) Act, 1941 ?

Held that:- Appeal allowed. We agree with the learned counsel for the appellant that if the sub- clause is read as aforesaid, it does not make sense and the sentence gets distorted from a grammatical point of view and, therefore, the latter part of the sub-section dealing with the mandatory requirement of production of declaration from the seller as stated therein, must be treated as not required to be fulfilled by the assessee for the purpose of the first part of sub-clause (vd) of section 5(2)(a).

That would result in deleting the second limb-namely, the ununderlined portion- and leave the first limb intact thus permitting the affected parties to produce such proof as they can, in respect of the fact to be proved without being compelled to comply with the second limb of the sub-section.