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2014 (8) TMI 895 - HC - VAT and Sales TaxRate of tax - Whether even otherwise, where two views are possible in respect of the tyres and tubes of tractor on which the additional tax of one percent or three per cent was to be levied and in view of the fact that tyres and tubes of tractors were not excluded from the description of the goods mentioned at serial no.1 of Schedule II of VAT Act and other interpretation that tractor has not been mentioned at serial no.5 while cycle, cycle rickshaw have been mentioned, the view in favour of dealer has to be accepted - Held that:- Tractor tyres and tubes are nowhere mentioned in any of the clauses of Section 14 of the Central Sales Tax Act,1956. It must be borne in mind that these are taxing statutes and have to be interpreted very strictly and the intention of Legislature is to be culled out from what is stated in the statute and not on mere presumption of what the legislature intended to say but did not say. Clause (xiv) of Section 14 of the Act, 1956 only mentions wheels, tyres, axles and wheels sets. Tractor tyres are not mentioned therein. Mere mention of 'Tyres' in clause (xiv) cannot lead to the inference that tractor tyres and tubes are also 'included'. The word 'Tyres' follows the word 'wheels' and is succeeded by the words 'axels and wheel sets'. The doctrine of 'ejusdem generis' provides that the word or words succeeding any word must partake of the same meaning or context or flavour as the word immediately proceeding it. So far as clause (a) of subsection 2 of Section 3-A is concerned Scheduled-II is specifically omitted therefrom which means that goods mentioned in Entry 125 of Scheduled-II will also be subject to levy of additional tax as goods "other than declared goods in view of Entry I to the Notification dated 31.3.2011 - from a composite analysis of the various statutory provisions as well as the Notification dated 31.3.2011 and Notification dated 7.9.2012 it is seen that the only Entry under which Tractor tyres and tubes can be subjected to additional tax is Entry 1 of the Notification dated 31.3.2011 and such additional tax will be paid at 1% and not 3% under Entry 5 - Decided in favour of assessee.
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