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2021 (11) TMI 6 - HC - VAT and Sales TaxLevy of Entry Tax - rubber processing oil purchased by the assessee - clarification dated 05.12.2012 issued by Government of Karnataka - HELD THAT:- It is well established rule of interpretation of taxing statutes in words of Lord Simonds that subject is not to be taxed without clear words for that purpose and that every Act of Parliament must be read according to natural construction of its words. It is evident that there is no mention of rubber processing oil in the Notification dated 30.03.2002 and therefore, the same cannot be subjected to entry tax - No reasons have been assigned for issuance of clarification dated 05.12.2012. Appeal dismissed.
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