1962 (6) TMI 46

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... exempt from taxation under section 3(3) of the Act. According to section 5(vii), where the taxable point specified is a point of purchase, the buyer-and not the selleris the person liable for the tax. 3.. The item as it originally occurred in Schedule I to the Act was "cashew and its kernels". The same was the wording in the earlier notification under section 5(vii) of the Act dated the 28th September, 1957, which was superseded by the notification of the 1st April, 1958. 4.. The expression "cashewnut including its kernel" was a substitution effected by section 3(v) of the General Sales Tax (Second Amendment) Act, 1958. The relevant portion of section 3 reads as follows: "In the schedule to the principal Act(v) in column (2) of item 37, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oth the last purchase of the whole nut and the last purchase of the kernel extracted therefrom will attract the purchase tax and not the former alone as contended by the assessee. We are inclined to accept the contention of the assessee and hold that the intention embodied in the Statement of Objects and Reasons has been effectuated by the amendment made by the General Sales Tax (Second Amendment) Act, 1958. 8.. The word "and " as already pointed out was omitted by the Legislature and the word "including" substituted. The word "and" is normally employed to express the relation of addition, the adding of something to that which preceded. The word "including" denotes a different meaning; an additive power is not its necessary attribute. 9 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that resort may be had to them for the purpose of arriving at the true intention of the Legislature". It is equally well-settled that in the absence of ambiguity the legislative history also is not an external aid to the interpretation which can be pressed into service. But if there is ambiguity, we are entitled-in the the words of Lindley, M.R., in Thomson v. Lord Clanmorris[1900] 1 Ch. 718. -to look at not only the words used, but the history of the Act, and the reasons which led to its being passed; at the mischief which had to be cured as well as at the cure that has been provided. 13.. Such extraneous aids to interpretation are easily invoked in other jurisdictions than ours. The reason for it is best stated in the words of Landis: .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X