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2009 (5) TMI 891 - HC - VAT and Sales TaxApplicability of the Notification No. KA.NI.-2-1166/XI-9 (231)/94 U.P. Act 15/48-Order-2000 dated April 10, 2000 - Held that:- When the words used by the Legislature are to extend the benefit of this exemption in such a manner and this is clear from the plain words used in the notification, then to make unnecessarily limitations and restrictions by way of misconceived notion, would not doubt impinge on the very intention of the Legislature and, thereby unnecessarily create restrictions where there are none. As such the view as taken by the Tribunal is narrow and restrictive and seeks to make qualifications on words, which are otherwise plain and commonly used. The Tribunal has erred in adding an intendment to the words used by the Legislature to confine it to students. This court is, thus, of the opinion that the assessee was entitled to the benefit of Notification No. 1166 dated April 10, 2000 in the category of biological instrument and scientific instrument.
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