9911796707
TMI Blog1997 (1) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... equitable burden of taxation falls on the purchasing manufacturer who purchases entry tax paid goods from others. 2.. Brief facts giving rise to this petition are that the petitioners are carrying on the business of manufacture and sale of cables. They are dealers registered under the Act with the Sales Tax Officers of their respective circles at Jabalpur. They have been assessed to sales tax by the respondent No. 2, the Regional Assistant Commissioner of Sales Tax, Jabalpur. The petitioners are challenging the assessment orders passed by the respondent No. 2. The petitioner No. 1 was assessed for purchase tax for the period January 1, 1986 to December 31, 1986, petitioner No. 2 was assessed for the period from November 13, 1985 to Nov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... April, 1985 to 31st March, 1988 the class of goods specified in column (2) of the Schedule below from the payment of tax under section 6 and/or section 7, to the extent specified in column (3), and subject to the restrictions and conditions specified in column (4) of the said Schedule. SCHEDULE Sl. No. Class of goods Extent of exemption Restrictions and conditions subject to which exemption is granted. (1) (2) (3) (4) 77 (b) Iron and steel as specified in clause (iv) of section 14 of the Central Sales Tax Act, 1956. Partly so as to reduce the rate of tax under section 7 to2 per cent. When the goods are purchased by a registered dealer and used as raw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication. It is true that Entry Tax Act and the M.P. General Sales Tax Act are integrated systems of taxation in the State and the normal rate of tax in the present case, i.e., in regard to iron and steel is 3.5 per cent. But the concession has been given to those goods which have already suffered the entry tax at the hands of selling dealer and the purchasing dealer has to pay tax at the rate of 2 per cent only. Learned counsel for the petitioners submitted that it makes hardly any difference whether the selling dealer pays the entry tax or the purchasing dealer pays the tax. In either case, the goods suffer the entry tax and in both contingencies the purchasing dealer should be entitled to the benefit of the concession of tax at the rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption is granted. In that case, this Court cannot substitute or subtract in the exemption notification in the manner Shri Nema, learned counsel wants to interpret. When the language used by the State is very clear and has no ambiguity in it, then the court has to give a meaning to it which it deserves, though we may strongly feel it otherwise but that makes no difference. We cannot amend the notification nor can we direct the State as to in what way it should grant a concession and what restrictions and conditions should be imposed. That is the privilege of the State. We can only point out the ambiguity as pointed out above that in case the purchases are made by purchasing dealer and he brings the goods within the local area and in case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] Suppl 2 SCC 646 the same position was reiterated that the exemption notifications should be construed strictly. 6.. In this view of the matter, though there is some scope for argument of ambiguity in the present notification (annexure P10) but nonetheless this Court cannot substitute or subtract the notification as it has to be construed in accordance with the terms and conditions laid down therein. We have also gone through the order passed by the Additional Commissioner in revision and from this also, we have not been able to understand whether the goods were purchased by the purchasing dealer after it had suffered the entry tax or not. From the order, it does not appear that such goods suffered entry tax. However, the learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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