TMI Blog2009 (3) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... inally by the Tribunal and by this court as well, the order of remand passed by the first appellate authority has become inconsequential; nor its restoration was prayed by the learned counsel for the dealer. The reassessment and the assessment order for the relevant assessment years are, therefore, restored. - - - - - Dated:- 20-3-2009 - PRAKASH KRISHNA , J. PRAKASH KRISHNA J. These two revisions have been preferred at the instance of the Commissioner of Trade Tax, U.P., Lucknow against common order passed by the Trade Tax Tribunal, Kanpur in two connected second appeal Nos. 665 of 2000 and 666 of 2005 relating to the assessment years 1996-1997 and 1997-1998 whereby and whereunder it has allowed the appeals preferred by the dealer and set aside the assessment order creating demand for trade tax as also the first appellate order remanding the matter to the assessing authority with certain directions to record findings on the issues mentioned in the appellate order. Both these revisions relate to the same assessee and the arguments by learned counsel were advanced in respect to the revision No. 2077 of 2005 relating to the assessment year 1997-1998 with the understanding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d standing counsel is that the dealer is not entitled to get the benefit of the aforesaid notification for the reasons more than one. On its own showing, the dealer has purchased the mentha oil and after processing the same manufactured mentha crystals. The mentha crystals do not fall under entry No. 34 of the said notification which reads collection and processing of forest plants for medicinal purposes . Admittedly, the dealer has not collected the mentha herbs rather it purchased it from the seller. The benefit of the said entry can be availed of only by such dealers who collects mentha herb and process thereafter for medicinal purposes. The view taken by the Tribunal that use of word and in between the words collection and processing should be read as disjunctively, is not legally tenable and it should be read conjointly, submits the learned standing counsel. Elaborating the argument, it was submitted that there being no ambiguity in the notification, the notification being in the nature of an exemption notification it should be read and understood on its plain reading without resorting to any external aid. Shri S.D. Singh, learned counsel for the dealer, on the other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appears that the conclusion drawn by the Tribunal is not correct. What has been said therein is that and has generally cumulative sense, requiring the fulfilment of all the conditions that it joins together and herein it is the antithesis of or . Sometimes, however, even in such connection, it is by force of context, read as or . The relevant extract of report is reproduced below: 'And' has generally a cumulative sense, requiring the fulfilment of all the conditions that it joins together and herein it is the antithesis of 'or'. Sometimes, however, even in such a connection, it is, by force of a context, read as 'or'. Sometimes to carry out the intention of the Legislature it is found necessary to read the conjunctions 'or' and 'and' one for the other. Stroud's Judicial Dictionary, Third Edition and Maxwell on Interpretation of Statutes, 11th edition Ref. (para 11) Noticeably, on the interpretation of the relevant provision involved therein, the apex court was of the view that in the context of that statute the word and was used for or . It was of the view that the word and should be read disjunctively. The Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lature. Only two exceptions are there to the rule of plain language. Firstly, the rule of strict construction does not apply to a provision which merely lays down machinery for calculation or procedure for collection of tax. The second exception is: If two constructions are possible and strict construction would lead to an absurd result then the construction which is in keeping with the object of the statutory provision or in keeping with the equity could be accepted. Applying the principal of law, as delineated above, it may be noticed that it is not the case of the dealer nor was found by the Tribunal that entry No. 34 on its plain language suffers with an ambiguity or it may lead to an absurd result. The ambiguity, if any, in the aforesaid entry, was not pointed out by the Tribunal in its order nor the same was pointed out during the course of argument before this court. Resort of external aid of interpretation to read and as disjunctively is, therefore, uncalled for. Even otherwise also, the normal rule is that the word or is disjunctive and is normally conjunctive. The reading of word or as and is not be resorted to, unless some other part of the same statute o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue, to whom the goods were sold, number of workers employed by the dealer, etc. Without making any comment on the above points as to whether the directions given by the first appellate authority is germane or not, the Tribunal conveniently set aside the order of the first appellate authority. It was incumbent upon the Tribunal before setting aside the first appellate order to record a finding with regard to the relevancy of the above issues. The case of the dealer was that the remand order was not justified as the relevant material are already on the record. The Tribunal decided the issue in favour of the dealer without adverting to the question as to whether the product of the dealer has been sold for medicinal purposes. The exemption is granted on collection and processing of forest plants for medicinal purposes. It was not even the case of the dealer that the mentha crystals were sold for medicinal purposes. The burden lay upon a dealer to fulfil all the criteria as laid down in an exemption notification. Having failed to do so, the dealer was not entitled to take the benefit of the exemption notification. In State of Goa v. Colfax Laboratories Ltd. [2003] 1 RC 885; [200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on misuses any of the conditions subject to which notification is admissible. Obviously, whether such institution fulfils the conditions or misuses any of the conditions subject to which exemption is admissible can be gone into by the assessing authority in the course of assessment proceedings. The broad proposition as laid down by the Tribunal that since the certificate has been granted to such institution by the U.P. Khadi and U.P. Industries Board, the product of such institution will not be exigible to tax and the Trade Tax Department would have no say in the matter if adopted, would run counter to the scheme of the U.P. Trade Tax Act including the exemption notification as well. The Commissioner, Trade Tax v. Bhartya Charmodhyog Sangh, Agra [2008] 16 VST 67 (All); [2007] UPTC 1208 relied upon by the learned counsel has no application to the facts of the present case. That was a case under the Central Sales Tax Act and the issue was whether the exemption granted by the notification to the institution certified by All India Khadi and Village Industries Commission, Mumbai or by U.P. Khadi and Village Industries Board, Kanpur with reference to the goods or a class or category o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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