2005 (1) TMI 647

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 the ground of non-production of way-bills which according to the respondent No. 2 w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 implements have not been clearly described in column No. 2 hence, those are taxable co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hed 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 by analogy or by trying to probe into the intention of the Legislature. Since t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X