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2022 (7) TMI 350 - ALLAHABAD HIGH COURTRate of tax - sale of iron window and frames etc. fabricated and sold by the assessee - rate of tax at the rate of 10% on enhanced turnover is justified or not - HELD THAT:- By virtue of the words "iron and steel goods not covered by any other item of this schedule or notification" any commodity that may be broadly described as iron and steel goods, would stand covered and included under the notification. The fact though such iron and steel goods may have some specific name description or identity other than the generic identity of iron and steel goods would not itself be enough to exclude such commodity from the scope and sweep of the taxing entry - If there was any doubt as to that, the legislature has itself made its intent plain by using the words "but excluding iron or steel wires". Thus, legislature first understood iron or steel wires also to be item that would be included in the generic description of goods given by it as "iron or steel goods". However, since the legislature wanted to exclude the goods iron or steel wires from the scope of the taxing entry, it use the word "excluding". That intent cannot be applied or extended to any other item or commodity. It is also not the case of the revenue that there is any other taxing entry to which the goods frames and windows made of iron and steel may describe more appropriately and more exactly. Therefore, the other rule of interpretation that residuary entry may apply only if the item or commodity in question does not describe to any of the specific entry, would come into play to the aid and rescue of the assessee - the commodities frames and grills made of iron and steel would be included in Entry 43 of Notification No. KA. NI. -2-100/XI-9(231)/94-U.P. Act-15- 48-Order-2000 dated 15 January, 2000 by virtue of generic entry of all iron and steel goods as were not specifically excluded. The question of law is answered in the negative i.e. in favour of the assessee and against the revenue - the present revision is allowed.
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