TMI Blog2019 (11) TMI 1584X X X X Extracts X X X X X X X X Extracts X X X X ..... level of interface, that space is constructed to offer a bouquet of services and goods to passengers during the waiting time. Therefore, the utilisation of built-up space by commercial entities does not detract from the essential purpose of such terminals and, traditionally, every bus terminal has outlets serving the passengers. In the absence of legislative intent or legislative delegation, an artificial delineation of space, at the discretion of tax authorities, is not acceptable. It is also specious to argue that absence or limits of security restrictions, unlike that elaborately designed, for obvious reasons at airports, should disentitle bus terminal from application as exclusion. Thus, terminals , such as the one impugned before us, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , equitable considerations are entirely out of place. Nor can taxing statutes be interpreted on any presumptions or assumptions. The Court must look squarely at the words of the statute and interpret them. It must interpret a taxing statute in the light of what is clearly expressed it. Cannot imply anything which is not expressed it cannot import provisions in the statutes so as to supply any assumed deficiency. To paraphrase an old aphorism, which is sauce for the gander is also sauce for the gosling. It is, therefore, appropriate to ascertain the circumstances that prompted the adjudicating authority to embark upon such a venture. 2. The jurisdictional officers sought to subject the entire cost of the project to tax under Finance A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al occupancy sufficed to bring the activity within the compass of (b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the purposes of commerce or industry; in Section 65(105)(zzzza) and that the expression transport terminal should be read in conjunction with the other activities that were similarly excluded from tax. Even the submission of the noticee that the parking area of 22662 m 2 , if added to the built-up space occupied by the Corporation, would reduce the proportion of space intended to be leased out was found to be unacceptable as the parking facility was held to be a separate project. It was also held that airports, which are acknowledgably exclusions, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.2 In the case of B.B. Nirman Sahakari Samiti v. State of Rajasthan - AIR 1979 Raj. 209, a question arose as to what is a Public Utility? The Hon ble High Court held that public utility means any work, project which is going to be useful to the members of the public at large. The public benefit aided at or intended to be secured need not be to the whole community but to a considerable number of people. In American Law, the word Public facility has been defined as under :- Public facility means the following facilities owned by a State or local government, such as :- (a) Any flood control, navigation, irrigation, reclamation, public power, sewage treatment and collection, water supply and distribution, watershed develop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been enumerated separately in the exclusions within the taxable entry, it too is a transport terminal as the distinguishing characteristic of such facilities is connectivity, interface and buffer. It is for the last of these, viz., buffer for stepping up or stepping down to capacity of the next level of interface, that space is constructed to offer a bouquet of services and goods to passengers during the waiting time. Therefore, the utilisation of built-up space by commercial entities does not detract from the essential purpose of such terminals and, traditionally, every bus terminal has outlets serving the passengers. In the absence of legislative intent or legislative delegation, an artificial delineation of space, at the discretion of ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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