1998 (6) TMI 548

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..... ttedly engaged in the business of waste paper purchased locally, were subjected to entry tax vide annexure A. It is not in dispute that the waste paper collected and purchased by the petitioner was sold to the industrial units for the purpose of manufacture of paper. Aggrieved by the order of the assessing authority, the petitioner filed appeals before the appellate authority-the Additional Joint .....

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..... ished product,- (i) when brought into local areas by an industrial unit; or (ii) when brought into local areas by any dealer who, after having so brought, sells or supplies the same to an industrial unit located either within the same local area or outside it. Explanation I.-The words 'industrial unit' mean a manufacturing unit which falls within the definition of a 'factory' under the Factori .....

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..... etitions on the ground that the exemption relied upon by the petitioner in terms of Explanation II to entry 16-B was not available to them as, vide the aforesaid explanation, the exemption granted was to the commodity-"paper" and not "waste paper". Learned counsel for the petitioner has vehemently argued that the commodity-"paper" as mentioned in Explanation II will include all sorts of papers inc .....

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..... t for the purpose of tax would be the user of the paper and not the article or commodity-paper. It is acknowledged position of law that the Legislature does not use redundant words and whatever words are used are to be given such meaning which achieve the purpose of the enactment furthering its cause and hyper technical approach cannot be adopted to frustrate the meanings intended to be assigned .....

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..... therefore, of the opinion that both the appellate authorities were not justified in dismissing the appeals filed by the petitioner. There was no justification for the assessing authority to subject the petitioner to assessment of tax on the paper sold by them to the industrial units for the purpose of manufacture of paper in its finished and new form. Both the revision petitions are allowed and .....

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