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2004 (12) TMI 372 - SC - VAT and Sales TaxWhether the appellant is entitled to claim concessional rate of tax without complying with the requirement contemplated under rule 6(b)(ii) of the Central Sales Tax (Karnataka) Rules, 1957? Held that:- Appeal dismissed. A liberal construction was not justified having regard to the scheme of the Act and the Rules in this regard and if there was any hardship, it was for the Legislature to take appropriate action to make suitable provisions in that regard.It is also settled rule of interpretation that where the statute is penal in character, it must be strictly construed and followed. Thus the section and the rules as they stand may conceivably cause hardship to an honest dealer. He may have lost the declaration forms by a pure accident and yet he will be penalised for something for which he is not responsible but it is for the Legislature or for the rule-making authority to intervene soften the rigour of the provisions and it is not for this Court to do so where the provisions are clear, categoric and unambiguous.
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