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TMI Blog2007 (10) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... n unclassified item or as declared commodity being covered under section 14 of the Central Act, the matter is remanded back to the Tribunal to adjudicate this question. - Trade Tax Revision Nos. 435, 436, 437 and 438 of 2007 - - - Dated:- 9-10-2007 - RAJES KUMAR , J. RAJES KUMAR J. These four revisions under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the Act ) are directed against the order of the Tribunal dated July 16, 2002 relating to the assessment years 1989-90 and 1990-91 both under the U.P. Trade Tax Act, 1948 as well as the Central Sales Tax Act, 1956. In all the four revisions common question relating to the taxability of PVC sheets is involved. According to the claim of the opposite party/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the PVC fabric manufactured by the dealer, the claim of exemption cannot be allowed during the years under consideration, if PVC fabric is not exempted under the notification. He submitted that though the Tribunal has held that PVC fabric is specifically excluded from textile in the Notification No. ST-II-3714/X-6 (1)/85-U.P. Act 15/48-Order-85, dated June 5, 1985 and is not exempted, still has illegally allowed the exemption merely on the ground that in the subsequent years, the assessing authority had himself allowed the exemption. He submitted that the view of the Tribunal is patently erroneous and is liable to be set aside. He submitted that PVC fabric, since, specifically excluded from textile, it cannot be treated as textile under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal and the authorities below. Two relevant notifications, ST-II-3714/X-6(1)/85-U. P. Act 15/48-Order85, dated June 5, 1985 and Notification No. ST-II-303/X-89-7(5)-88-U.P. Act-XV/48-Order-89, dated February 1, 1989 read as follows: Notification No. ST-II-3714 Published in U.P. Gazette, dated June 5, 1985. In exercise of the powers under clause (a) of section 4 of the Uttar Pradesh Sales Tax Act, 1948 (U.P. Act No. XV of 1948), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904), the Governor is pleased to make, with effect from June 6, 1985, the following amendments in Government Notification No. ST2-7038/X-7 (23)-83-U.P. Act XV/48-Order-85, dated January 31, 1985: AMEND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry in column 2 against S. No. 53, for clause (d), the following clause shall be substituted, namely: (d) fabrics made of a mixture of any two or more of the above fibres, viz., cotton, rayon, artificial silk, staple fibre or wool, or of a mixture of any one or more of the above fibres with pure silk fibre in which pure silk fibre does not predominate by weight over any other single fibre. In the case of Bharat Sanchar Nigam Ltd. v. Union of India reported in [2006] 145 STC 91 (SC); [2006] 3 VST 95 (SC); [2006] 282 ITR 273 (SC); 2006] 6 RC 276; [2006] 26 NTN 307, the apex court held that each year is an independent year for the purpose of assessment. Thus, merely because in the subsequent year, the assessing authority had exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic is not exempted. It is settled principle of interpretation that the statute should be read in its ordinary, nature and grammatical sense. The apex court in the case of Hira Lal Ratan Lal v. Sales Tax Officer reported in [1973] 31 STC 178 (SC); AIR 1973 SC 1034 held as follows: (page 187 of STC) In construing a statutory provision, the first and the foremost rule of construction is the literary construction. All that the court has to see at the every outset is what does the provision say? If the provision is unambiguous and if from that provision, the legislative intent is clear, the court need not call into aid the other rules of construction of statutes. The other rules of construction of statutes are called into aid only when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption on PVC fabric has excluded the PVC fabric from textile. Otherwise there could be no other purpose excluding the PVC fabric from textile, if the intent would be to continue the exemption on PVC fabric as textile. It is settled principle of law that it is always open to the Legislature to exclude or include any item from any goods by fiction. In the case of Gaurav Trades, Gorakhpur v. Commissioner of Trade Tax [2007] 34 NTN 298, the question was whether HDPE woven fabric being excluded from textile is exempted from tax as textile. This court held that after the exclusion from textile, it is not exempted from tax. Since the PVC fabric has been specifically excluded from textile, it cannot be exempted as textile by any stretch o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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