9911796707
TMI Blog1989 (2) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 342/63. The said notification was made pursuant to section 10 of the Act by which the tax payable in regard to the turnover of sales by a charitable institution the profit of which is solely utilised for charitable purposes is exempted. The assessee's appeals before the Appellate Assistant Commissioner were also dismissed on the ground that the assessee has not utilised the profits for charitable purposes. The assessee filed a second appeal before the Tribunal as T.A. Nos. 578 and 579 of 1985 and the Tribunal by a common order dated 20th February, 1987 allowed the appeals against the Kerala general sales tax assessments for the years 1981-82 and 1982-83 (in fact, the said order related to 4 appeals, 2 being under the Central Sales Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppended in regard to their turnover on the sales of goods specified therein subject to the conditions specified therein: * * * * * * 20. Sales by any charitable trust or charitable institution, the profit of which is solely utilised for charitable purposes." It is submitted on behalf of the revision petitioner that the tax payable in regard to the turnover of sales by the charitable institution will be exempted only if the profit is "solely" utilised for charitable purposes. Utilisation should be in the same year, as what is exempted is "the tax payable in regard to a turnover" of the sales by the charitable institution. The Sales Tax Officer found that for the year 1981-82 the profit earned from Trivandrum head office is Rs. 1,91 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y construed. When exemption from taxation is claimed they should not be extended beyond the express requirement of the language of the provision (see Union of India v. Commercial Tax Officer [1956] 7 STC 113 (SC) and Kedarnath Jute Manufacturing Co. v. Commercial Tax Officer [1965] 16 STC 607 (SC); AIR 1966 SC 12). Arguments urging upon the broadening of a tax deduction statute beyond its plain meaning to avoid harsh results are more properly addressed to the legislature than courts (see Helvering, Commissioner of Internal Revenue v. Ohio Leather Company 87 L Ed 113). Since all exemptions from taxation increase the burden on other members of the community they should be deprecated except to the extent permissible by the express language of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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