2005 (1) TMI 647

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..... at the seizure of agricultural spare parts were made though exempted from tax. On June 9, 2003 at about 10.30 a.m. the goods loaded in truck No. WB73/8986 were seized on the ground that cultifars, though admittedly spare parts of mould board plough, were not covered under any entry of Schdule I of the West Bengal Sales Tax Act, 1994 (in short, "the Act, 1994"). The seizure therefore, was made on .....

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..... nce, it comes within the ambit of serial No. 2 of the First Schedule to the Act, 1994. Since, according the learned lawyer, it is non-taxable goods, no way-bill is required. On behalf of the respondent, it is submitted that in column No. 3 the exception clause clearly provides that spare parts of power operated implement are taxable. But, like the exception clause spare parts of agricultural imple .....

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..... e settled principle of law that the words of taxing statute must never be stretched against a tax-payer. Even if, the Legislature failed to confine its meaning by the use of appropriate language, the benefit must go to the tax-payer. Here, as we find, the provision is clear and unambiguous. Therefore, the concerned officer must have regard to the strict letter of law and nothing can be interpreted .....

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