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TMI Blog2001 (9) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... ant revision petition are that the respondent-assessee, M/s. Arihant Industries, RIICO Industrial Area, Shivganj, submitted an application under section 40 of the Act of 1994, stating that she is a woman entrepreneur in the tiny sector and is engaged in the manufacturing of edible oil. She purchased oil seeds for manufacture of edible oil from M/s. Parihar Trading Company and other registered dealers of Sumerpur, who charged 2 per cent tax on submitting ST 17 forms. She claimed exemption from levy of tax on purchase of oil-seeds under the notification of the Government dated March 7, 1994. It was pleaded that she is entitled to purchase raw material, i.e., oil-seeds, etc., from registered dealers without payment of any tax but selling deale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de in the Assembly to the effect that it was expedient to promote women entrepreneurs in tiny sector, sale of such units is exempted from payment of tax for a period of three years, held that the women entrepreneurs are exempted from sales tax only but a seller is entitled to charge tax on the purchase made by such units under exemption. The Additional Commissioner on the same day passed the provisional assessment order for the assessment year 1997-98 under section 27 of the Act of 1994 levying the purchase tax totalling to Rs. 1,65,381 being 2 per cent of the total purchase of "Raida", worth Rs. 82,69,049. Aggrieved of the said order, the respondent-assessee preferred the appeal before the Rajasthan Tax Board, Ajmer. It was held by the Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, as may be notified by the State Government in the Official Gazette. (2) Where any goods are sold packed in some material, whether charged for separately or not, notwithstanding anything contained in sub-section (1), the tax liability of and the rate of tax on the packing material shall be according to the tax liability of and the rate of tax on the goods packed therein." 7.. Section 11 provides for levy of purchase tax. Sub-section (1) of section 11 reads as follows: "11. Levy of purchase tax.-(1) Every dealer who in the course of his business purchases any goods other than exempted goods, in the circumstances in which no tax under sections 4 and 12 is payable on the sale price of such goods, shall be liable to pay tax on the purch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reneur, shall issue an exemption certificate; and (iii) that the benefit under this notification shall be available to those units, which commences production after publication of this notification. Explanation.-'Tiny Sector' means an industrial unit defined as such by the Government of India from time to time." 10.. Mr. Johari, learned counsel, has supported the contention of the department by decisions of the apex Court in Sun Oil Company (P) Ltd. v. State of West Bengal reported in [1998] 111 STC 420 (SC) and Kejriwal Electronics Private Limited Co. v. Commercial Tax Officer reported in [1991] 81 STC 20 (WBTT) [FB]. 11.. I have read both the judgments carefully. In my view, they are distinguishable and do not advance the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... honourable the Chief Minister made in the Assembly while introducing the subject Bill, which refers to word "tax". The relevant part of the speech is extracted as follows: 14.. It is well-settled that a speech made in the Parliament cannot be used to determine the true meaning and effect of the substantive provision of the statute. They cannot be used except for the limited purpose of understanding the background and the antecedent state of affairs leading up to the Legislature. It is held by the apex Court in State of West Bengal v. Union of India reported in AIR 1963 SC 1241 that a statute, as passed by Parliament, is the expression of the collective intention of the Legislature as a whole, and any statement made by an individual, alb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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