2012 (3) TMI 376 - HC - VAT and Sales Tax

Summary

Issues involved: Interpretation of amendment to item 94 of Schedule II(B) of the Uttarakhand Value Added Tax Act, 2005.

Summary:
The High Court of Uttarakhand considered the effect of the amendment made on January 21, 2006, to item 94 of Schedule II(B) of the Uttarakhand Value Added Tax Act, 2005. Prior to the amendment, the item excluded grit and sand manufactured by stone crushers. The amendment changed the entry to include "River sand, grit and boulders." The Commissioner held that the term "grit" now includes grit manufactured by stone crushers. However, the Tribunal interpreted that the word "grit" in the schedule must be a product of river sand, not from stone crushers. The Court analyzed the legislative intent behind the amendment and concluded that all types of grits were intended to be included without any exclusions. The Court applied the principle of ejusdem generis and emphasized that the amendment did not specifically exclude grit from stone crushers. Therefore, the Court held that the Tribunal's interpretation was incorrect and allowed the revision application, upholding the Commissioner's order overruling the Tribunal's decision.