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TMI Blog1978 (9) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... ention was rejected by the Sales Tax Officer as also by the appellate authority. It has found favour with the revising authority. Sri V.D. Singh, the standing counsel appearing for the department, has urged that as the assessment was made on the assessee, who was not holding a certificate under section 4-B(2) in his own name, he was not entitled to a concessional rate of tax. The concession in tax being claimed by the assessee is in respect of purchase tax, and is allowable in case the assessee is able to fulfil the requirements of section 4-B(1)(a) of the Act. In order to resolve the dispute a reference to section 3-D and section 4-B is necessary. The relevant part of the provisions in the assessment year ran as under: "Section 3-D. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax at such concessional rate, or be exempt from tax, as may be notified in the Gazette by the State Government in that behalf. (2) A dealer who requires any goods referred to in sub-section (1) for use as raw material for the purposes of manufacture in the State of Uttar Pradesh of any notified goods, and such notified goods are intended to be sold by him in the State or in the course of inter-State trade or commerce or in the course of export out of India, may apply within such period, and in such form and manner, as may be prescribed, to the assessing authority for the grant of a recognition certificate in respect thereof and if the applicant satisfies such requirements and conditions as may be prescribed, the assessing authority shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tisfied the entire requirements of section 4-B. Counsel for the assessee urged that as the intention of the legislature was to grant special relief to certain manufacturers, such an interpretation would be contrary to the legislative purpose. The purpose of section 4-B undoubtedly is to grant special relief in tax, but the provision has got to be read in its entirety, and the nebulous concept of legislative intent cannot be used to curtail the explicit provisions of section 4-B(1). This apart the legislative intent of a statute has, apart from other things, to be gathered from its provisions. Inasmuch as section 4-B permits a concessional rate only to dealers who have recognition certificate, it can safely be assumed that the legislative ..... X X X X Extracts X X X X X X X X Extracts X X X X
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