TMI Blog1998 (8) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... n a parity of reasoning it, in fact, supports the case of the appellant for the notification under the State Sales Tax Act does not use the word “appropriate” or any other similar word. The judgment of the Patna High Court, dealing with the words “has already been paid”, is no assistance in construing this notification. The provisions of the Entry Tax Act that learned counsel for the respondents referred to are of no relevance in the construction of the language of the notification under the State Sales Tax Act. - Civil Appeal No. 1987 of 1995, 2306 of 1996, 11871 of 1996, - - - Dated:- 12-8-1998 - BHARUCHA S.P. AND KHARE V.N. JJ. Anup Choudhary, Senior Advocate (A.K. Singh and S.K. Agnihotri, Advocates, with him), for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule. It relates to the purchase of iron and steel as specified in clause (iv) of section 14 of the Central Sales Tax Act, 1956. Under column (2), relating to the reduced total rate of tax, it is said zero per cent (exemption from tax under section 7 in whole) . Column (4) in relation to item 2(b) reads: Subject to the same conditions specified against serial No. 2(a) and subject to the further condition that the goods referred to in column (1) had suffered entry tax under the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976, before they were purchased by the registered dealer. (Emphasis supplied). 3.. By reason of a notification issued on 9th February, 1977, under section 10 of the M.P. Sthaniya Ksh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is prescribed under the notification (annexure C ) for our present purpose it is a different matter altogether that the petitioner has not actually had to discharge the liability of payment under the Entry Tax Act . The writ petition was, accordingly, allowed. 4.. Learned counsel for the appellant-State contended that the words of the notification under the State Sales Tax Act were clear. For the purposes of the exemption thereunder the condition that had to be satisfied was that the goods had suffered entry tax under the Entry Tax Act. Learned counsel submitted that there was no room, in the circumstances, for the argument that suffered meant deemed sufferance . Our attention was invited by learned counsel to the judgment of a Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x at the rate prescribed under section 5 . This Court said that they referred to goods which have already been subjected to tax under the Act at the rates specified under section 5......... The judgment in the case of Usha Martin Industries [1998] 111 STC 254 (SC); (1997) 94 ELT 460 construed an exemption notification where the words on which appropriate amount of duty has already been paid had been used. This Court said that if the words already paid were delinked from the other words employed therein, they would, lend support to the contention of the Revenue as the said contention related to an antecedent act of payment; but the word already was not the decisive term because the word appropriate had also to be considered. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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