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TMI Blog2009 (3) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... only in case of any ambiguity in the language used that the courts can step in to ascertain the true meaning of the provision which could be other than the one given in the provision. Therefore, we are of the view that the Tribunal has not correctly applied the entry in the notification dated March 31, 1981 to frame the assessment. Accordingly the first question pressed by the dealer-assessee is liable to be answered in favour of the dealer-assessee and against the Revenue. Regarding question No. (ii), this question has not been pressed by the counsel for the dealer-assessee and therefore the same is returned unanswered. - - - - - Dated:- 17-3-2009 - KUMAR M.M. AND BHALLA H.S. , JJ. The judgment of the court was delivered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingh. He started his business in September, 1984 on allotment of agency of tractors manufactured by ESPI Corporation. Unfortunately after about one and half months of the start of the agency, the then Prime Minister of the country Smt. Indira Gandhi was assassinated due to which riots broke out in Delhi and its adjoining areas falling in Haryana. Shri Harjeet Singh, who was the proprietor and a Sikh, also become victim of a mob attack and he was stated to have sustained serious injuries. He fled away from Faridabad and came to Patiala where he took refuge with his relatives. Registration certificate of the firm was applied on September 14, 1984 on the start of the business and the same was prepared by the office on December 11, 1984 after h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd additional demand of Rs. 3,224 was raised which stood paid by the assessee. The Deputy Excise and Taxation Commissioner (I), however subsequently invoked revisional jurisdiction by initiation of suo motu proceedings and issued a notice to the dealer alleging that the rate of tax was 8.08 per cent and certain commission received by him was also part of the turnover. Accordingly ex parte assessment was framed on July 30, 1992 by charging tax at 8.08 per cent and interest from September 1984 to July 30, 1992. Accordingly demand of Rs. 1,03,223 along with interest amounting to Rs. 1,43,448 was raised against the dealer-assessee. The dealer-assessee challenged that order before the Tribunal and the Tribunal in its order dated December 3, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es tax at 8.08 per cent on the financial cost of the indigenous inputs. Only imported parts and components will be subjected to tax at 8.08 per cent and indigenous parts and components and other indigenous inputs will be subject to tax at four per cent under the entry as stated vide notification. 9.. In view of my opinion expressed in the preceding paragraph the order dated July 30, 1992 is set aside and the case is remanded to DETC, Faridabad (West) to make the assessment afresh in the light of the aforesaid observations. The appellant is directed to appear before the Deputy Excise and Taxation Commissioner (West), Faridabad on December 16, 1996 with relevant record and such evidence as he wishes to rely upon in support of his case. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or for the purpose of assessing sales tax, on the language of the statutory instrument, cannot be regarded as lawful. It would be doing violence to the language of the statutory instrument if it is to be interpreted to mean that separate assessment in respect of imported and indigenous components could be made. It is a conceded position that the tractor in question has been assembled with rd indigenous components. It is well-settled interpretation of statute that charging section has to be construed according to the plain language used. It is only in case of any ambiguity in the language used that the courts can step in to ascertain the true meaning of the provision which could be other than the one given in the provision. Therefore, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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