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2013 (3) TMI 568 - HC - VAT and Sales TaxAlternative Claim - Disallowing Exemption claimed from payment of tax u/s. 6(2) of the Central Sales Tax Act, 1956 in respect of some local sales - The petitioner supplies specified goods and equipments to PGCIL and NTPC, the movement of which is occasioned from a State other than Odisha(Exemption U/s 6(2) of the CST Act.) - Escaped assessment and resulted in evasion of VAT - Held that:- Law is well settled that when the statute requires to do certain thing in certain way, the thing must be done in that way or not at all. Other methods or mode of performance are impliedly and necessarily forbidden. The aforesaid settled legal proposition is based on a legal maxim “Expressio unius est exclusion alteris”, meaning thereby that if a statute provides for a thing to be done in a particular manner, then it has to be done in that manner and in no other manner and following of other course is not permissible. At the time of scrutiny of the return under any of the provisions of the statute the assessee is required to adduce evidence in support of his particulars disclosed in the return/revised return validly filed under the statute including the claim of exemption/deduction. Whether the assessee can change its stand in course of reassessment proceeding under Section 43 of the OVAT Act when its claim of exemption under Section 6(2) of the CST Act is disallowed on the basis of a tax evasion report and the dealer is entitled to take altogether a different stand and to submit new evidence in support of its changed stand? In view of the above, if the petitioner fails to establish its claim of exemption under Section 6(2) of the CST Act made in its return, the appellate authority while dealing with its alternative prayer claiming exemption under Notification No.629/2008 dated 23.12.2008 shall adjudicate various issues arise out of such claim. Here the writ petition is dismissed.
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