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TMI Blog1996 (2) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... ase Nos. 384-V/87 and 378-V/87 on March 9, 1988 for our answer under section 44 of the Madhya Pradesh General Sales Tax Act, 1958 (for short, "the Act") read with section 13 of the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (for short, "the Entry Tax Act"): "(i) Whether, under the facts and circumstances of the case, the Tribunal is justified in holding that the activity of drilling of tube wells on labour basis comes within the definition of 'works contract' as contemplated under section 2(m) of the Entry Tax Act? (ii) Whether, under the facts and circumstances of the case, the Tribunal is justified in holding that petrol, diesel and other machinery stores, not used directly in the drilling work, but used in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17, 1986 are annexures "B/1" and "B/2". First appeals in both the cases registered as Nos. 2/1987 (entry tax) and 1/1987 (entry tax) were dismissed by order dated October 6, 1987 and October 5, 1987, respectively. Copies of orders are annexures "C/1" and "C/2". The applicants filed second appeal before the Tribunal. The Tribunal held that as the applicants are liable to pay entry tax it was immaterial whether they were doing business or not and whether they were dealers or not. The Tribunal upheld the order of lower authorities and held that the applicants were liable to pay entry tax under section 3(2) of the Entry Tax Act read with Notification No. A-5-22-1982(8)-ST-V dated March 19, 1983 and Notification No. A-5-22-1982(9)-ST-V dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicants/assessee, it would not be necessary to answer question No. (ii) and question No. (ii) may be left unanswered for consideration, if occasion arises, in some other case. 5.. Shri Mathur submitted that the activity is covered by the expression "works contract" as envisaged under section 2(m) of the Entry Tax Act. 6.. The short question, therefore, is whether the activity of drilling of tube wells was or was not covered by the definition of "works contract" as defined under section 2(m) of the Entry Tax Act. 7.. Section 2(m) of the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976, as substituted with effect from May 6, 1982 vide Act No. 24 of 1982, provides as under: "(m) 'works contracts' means contracts re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 737, 735, we get enough light to locate correct path: "It is one of surest indexes of a mature and developed jurisprudence......to remember that statutes always have some purpose or object to accomplish whose sympathetic and imaginative discovery is the surest guide to their meaning." 10.. In [1983] 1 SCR 393 (Lt. Col. Prithi Pal Singh Bedi v. Union of India), it is held as under: "The dominant purpose in construing a statute is to ascertain the intention of Parliament. One of the well recognised canons of construction is that the Legislature speaks its mind by use of correct expression and unless there is any ambiguity in the language of the provision, the court should adopt literal construction if it does not lead to an absurdity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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