9911796707
TMI Blog1995 (12) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... y No. 16-B was grafted on to the parent Act by Act 41 of 1986 with effect from 28th October, 1986. By this entry, "all raw materials, component parts and inputs which are used in the manufacture of an intermediate or finished product...... " was brought within the ambit of entry tax. On the same day the first of the aforesaid notifications was also published in the official gazette whereby three heads of items were totally exempted from the scope of the definition "raw materials, component parts and inputs". We are here concerned with sub-clause (3) of the third item which deals with man-made filament yarn, man-made fibre yarn, man-made fibre. The entire controversy has arisen because Notification II also issued on the same date prescribe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resaid provisions harmoniously and correctly this particular item is outside the scope of entry No. 16-B and will have to be held to be always outside the scope of that entry even with effect from 1st April, 1983. 4.. The appellant's learned advocate has in the first instance drawn our attention to the amending Act 41 of 1986 and he has brought to the notice of the court one aspect of some significance. He points out that even though this Act received the assent of the President on 14th January, 1986 that the assent was a conditional one in so far as it was pointed out that the aforesaid three items which form the subject-matter of Notification I were required to be exempted from the ambit of entry tax. It is in this background that the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 15 of the Act, pursuant to which the appellant was heard and the original assessment order was set aside and the revisional authority directed the appellant to pay entry tax on the total value of their turnover which amounted to approximately Rs. 3.96 lakhs in the first case alone. The learned advocate contends that the reasoning of the appellate authority is erroneous. We need to record here that the appellate authority has construed the provisions of entry No. 16-B as they appear and he has sought to reconcile Notifications I and II by holding that as far as Notification I is concerned, that it has been gazetted on 28th October, 1986 though it does not prescribe in the body of the notification as to from what date the three items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y with effect from 28th October, 1986. It is in this background that he submits that the challenge in these appeals to the revisional order is misconceived because he contends that as the law stands the entry tax was payable up to 28th October, 1986. As regards the other two heads which are basically factual, the learned Government Advocate submits that since the contention is that the petitioners would be exempt from taxation for these reasons that at the highest the authority who has not considered the aspect of the matter can be directed to do so. 7.. The rules and principles with regard to interpretation of statutes are well defined and it is also essential when there is a possibility of more than one interpretation or when an ambigui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of issuing Notification I was in order to give effect to the conditional assent and to thereby delete from the omnibus scope of entry No. 16-B the three items specified in Notification I. Also, since this Notification II which specifies the rate of taxation comes after the previous one which exempts the three items, the end result of the various provisions construed together would be that the overall intention was to tax the remaining items that fall under entry No. 16-B at the rate of 1 per cent after excluding the three items that are contained in Notification I. It is very necessary to take cognizance of these special aspects particularly the time factor and the sequence, in order to avoid any possible confusion. It is not possible to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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