9911796707
TMI Blog1991 (4) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... ed before the assessing authority. The assessing authority, however, seemed to be of the opinion that the said item was chargeable at 7 per cent under entry No. 29 of another Notification, also dated 21st October, 1975, being No. F. 4(73)/74-Fin. (G). The dealer, before any assessment was made, filed an application under section 49 of the Act before the Commissioner of Sales Tax for determination, as to under which entry, the aforesaid item was taxable. Vide order dated 4th March, 1977, the Commissioner of Sales Tax came to the conclusion that the said item was taxable under entry No. 29 at 7 per cent. The dealer filed an appeal before the Sales Tax Tribunal. The Tribunal vide its order dated 26th July, 1977 came to the conclusion that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the items mentioned in that entry are made. I am also of the view that the entry does not admit of any doubt or ambiguity. It would not be proper to add any words then, etc., and involve therefrom a meaning which may be said to carry out the supposed intentions of the Legislature. To be sure, the intention is to be gathered from the words used. The recognised principle of interpretation of the statute as I understand it, is that where the words of the statute are clear and explicit effect must be given to it whatever may be the consequence and the courts would not be justified in depriving of their plain meaning in order to give effect to some intention which the courts like, to the Legislature from other provisions of the statute. Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stainless steel razor blades, surgical instruments and parts of industrial machinery and plant have been excluded from entry No. 29 of the first notification. He, therefore, contends that because these items made only from stainless steel have been excluded from entry No. 29 of the first notification, therefore, it is only those items which are made from stainless steel which should be regarded as being included in entry No. 27 of the second notification. We find no justification in this contention. It is true that safety razor blades, surgical instruments and parts of industrial machinery and plant, all of which are made from stainless steel, have been excluded from the operation of entry No. 29 of the first notification. It is further ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
