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2021 (7) TMI 1062 - HC - VAT and Sales TaxClassification of goods - rate of tax - HDPE Bags or HDPE Woven Sacks - exigible to tax @ 4% or 8% respectively or not? - to be classified under Entry-129 of List-C of the OST Rate Chart - HELD THAT:- Entry 136 specifically talks of HDPE woven sacks. Merely because the last portion of Entry No.136 states "and other plastic goods except those specified elsewhere in this notification", it would not exclude HDPE woven bags and HDPE woven sacks from Entry 136 - What is included in Entry No.129 is HDPE bags and as held by this Court in State of Orissa v. M/s Auro Plastics [2015 (9) TMI 1456 - ORISSA HIGH COURT], HDPE bags and HDPE woven sacks are not the same product. With there being no doubt that what was sold by the Petitioner was HDPE woven sacks, which is clearly specified as such in Entry 136, there is no scope to bring it within the ambit of Entry 129. There is no scope therefore for applying the rule of "purposive construction". Here we are concerned with a taxing statute where the principle of ‘strict construction’ has to be applied. In Hansraj Gordhandas v H. H. Dave, Assistant Collector [1968 (9) TMI 112 - SUPREME COURT], the Supreme Court explained: “It is well established that in a taxing statute there is no room for any intendment but regard must be had to the clear meaning of the words.” In the case on hand, there is no ambiguity whatsoever as regards the products included in Entry 129 or Entry 136. Equally, there is no ambiguity that the product sold by the Petitioner is HDPE woven sacks which is included as such in Entry 136 - The commodity sold by the Petitioner for the period in question, is HDPE woven sacks and it is exigible to tax at 8%. The impugned order of the Tribunal and the consequent fresh assessment order of the Assessing Officer dated 23rd November 2020 do not call for any interference - Revision petition disposed off.
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