GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (7) TMI 288 - ALLAHABAD HIGH COURT

2016 (7) TMI 288 - ALLAHABAD HIGH COURT - TMI - Levy of penalty consequent to iron and steel being used by it for manufacture of "two-way cages". - assessee held a recognition certificate under Section 4B of the 1948 Act for manufacture of "iron and steel". - Section 4-B (5) of the U.P. Trade Tax Act, 1948 - Held that:- Insofar as the question of manufacture of two-way cages and they being covered under the entry of "iron and steel" goes, the Court finds that Clause (iv) of Section 14 employs th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

estricts the Court from conferring an expansive meaning upon the phrase "iron and steel". - This Court finds no merit in the challenge laid to the order imposing penalty under Section 4-B (5) of the 1948 Act. - Decided against the assessee. - SALES/TRADE TAX REVISION No. - 28 of 2005, SALES/TRADE TAX REVISION No. - 29 of 2005 - Dated:- 4-7-2016 - Hon'ble Yashwant Varma, J. For the Applicant : Ashok Kumar For the Opposite Party : S.C. ORDER This revision is directed against an order impos .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

for the revisionist that "iron and steel" was a generic entry which found mention in Section 14 of the Central Sales Tax Act, 1956 2 and therefore use of iron and steel for the purposes of manufacture of two-way cages could not have visited the revisionist with penalty under sub section (5) of Section 4-B. It is further submitted that the recognition certificate held by the assessee had not been cancelled and therefore also the imposition of penalty was unjustified. Learned Standing Co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

this Court finds that the levy of penalty under sub section (5) of Section 4-B would stand attracted upon a finding being returned that goods were being used for purposes other than for which the recognition certificate had been granted. Learned counsel for the revisionist does not dispute that the recognition certificate was granted for the purposes of manufacture of "iron and steel". The mere fact that the recognition certificate had not been cancelled would not, in the opinion of t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ules of statutory interpretation especially when the words "that is, to say" are employed by the legislative author, it is obvious that articles in order to fall under clause (iv) would have to stand encompassed under the various sub clauses which stand appended thereto. Admittedly, two-ways cages do not find mention in any of the sub clauses appended to Clause (iv). The use of the words "that is, to say" forbids and clearly restricts the Court from conferring an expansive me .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version