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TMI Blog2005 (2) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... re wheels have been exempted from payment of additional tax and surcharge. Copies of the said notifications have been annexed as annexures 1 and 2 to C.W.J.C. No. 16128 of 2004. 3.. The first submission advanced on behalf of the petitioners is that the Commissioner under the provisions of the Act has no power to issue such direction. Secondly, it has been submitted that the tractor being a light motor vehicle with four wheels is fully covered by entry No. 1 of the notification (annexure 1) and as such is entitled to exemption from payment of additional tax and surcharge. In this connection, our attention was drawn to the specific entries with regard to fixing of rate of tax under section 12 of the Act wherein entry No. 92 speaks of light, medium and heavy motor vehicles and entry No. 144 speaks of tractor and its accessories, and it was submitted that for the purpose of section 12 of the Act two classifications have been made whereas tractor has not been excluded from the light motor vehicles while issuing notifications under sections 5 and 6 of the Act as indicated above. It was also submitted that it is a settled law that section 6, which deals with additional tax, is self-co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act, no additional tax shall be payable under this section. (ii) where the additional tax under this section together with the tax payable under section 3 or section 4 would exceed the maximum amount of tax permissible under section 15 of that Act, the additional tax shall stand reduced to such amount as, together with the tax payable as aforesaid, equals the said maximum amount. (2) The State Government, may by notification and subject to such conditions and restrictions, as it may impose, exempt from the levy of additional tax gross turnover in respect of any goods or class or description of goods." 6. Section 11 of the Act mentions about point or points in the series of sales at which the sales tax shall be levied. 7. Section 12 of the Act speaks of rate of tax which provides general rate of tax for all taxable turnover. It also empowers the State Government to increase or lower down the rate of tax on taxable turnover by issuance of notifications. The State Government has issued notifications from time to time and has also amended the notifications. For the purpose of present case, notification dated July 27, 2000 issued under section 12 of the Act with regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one has to look merely at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing is to be implied. One can look fairly at the language used.' This view has been reiterated by this Court time and again. Thus, in State of Bombay v. Automobile and Agricultural Industries Corporation, Bombay [1961] 12 STC 122, this Court said: 'But the courts in interpreting a taxing statute will not be justified in adding words thereto so as to make out some presumed object of the Legislature If the Legislature has failed to clarify its meaning by the use of appropriate language, the benefit thereof must go to the tax-payer. It is settled law that in case of doubt, that interpretation of a taxing statute which is beneficial to the tax-payer must be adopted.' " 11.. The apex Court in the said case has held that if the Legislature has failed to clarify the meaning of the word, any benefit thereof must go to the tax-payer. In other words, in case of doubt, taxing statute should be interpreted which is beneficial to the taxpayer. However, in case of exemption it is for the assessee to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in case of any confusion or ambiguity, as held by the Supreme Court in the case of Ramavatar Budhaiprasad v. Assistant Sales Tax Officer, Akola, reported in [1961] 12 STC 286, the word has to be understood in common parlance. In other words, it is to be construed as understood by user. It has been held by the Supreme Court as follows: ".......this word must be construed not in any technical sense nor from the botanical point of view but as understood in common parlance. It has not been defined in the Act and being a word of every day use it must be construed in its popular sense meaning 'that sense which people conversant with the subject-matter with which the statute is dealing would attribute to it. It is to be construed as understood in common language." 15.. Now coming to the entry in question, exemption is granted with regard to light, medium and heavy motor vehicles with four or more wheels. Tractor is also having four wheels and it is also commonly known as light motor vehicle, whether it is used for agricultural purposes or non-agricultural purposes is immaterial and as such entry includes tractor and there is no confusion or ambiguity justifying taking recourse to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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