TMI Blog1998 (6) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Commissioner of Commercial Taxes. The appeals filed by the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 Factories Act, 1948 (Central Act No. 63 of 1948), but excludes,-(i) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 including waste paper provided such paper is shown to have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 by the Legislature. If the Legislature had intended to make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties 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 the impugned orders of the assessing authority and those ..... X X X X Extracts X X X X X X X X Extracts X X X X
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