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TMI Blog2014 (7) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... wers under the subordinate legislation. If we also accept such an interpretation, in our opinion, entire entry 81 would be rendered otiose - decisions given by the High Court as also by all other authorities are correct decisions, recording cogent reasons, and, therefore, we are not inclined to interfere with the same - Decided against assessee. - Civil Appeal No. 5996 of 2011 - - - Dated:- 27-7-2011 - MUKUNDAKAM DHARMA DR. AND ANIL R. DAVE, JJ. ORDER:- Leave granted. The present case relates to assessment of the appellant herein concerning assessment years 1990-91, 1991-92, 1992-93 and 1993-94. The assessment proceedings were initiated under the Bihar Finance Act, 1981 read with Bihar Sales Tax Rules, 1983. Notices under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 26, 2010 as against which this appeal was filed. We have heard the learned counsel appearing for the parties in this appeal, who have taken us through the records. In the light of their submissions and on perusal of the records, we propose to dispose of this appeal by recording our reasons. The issue that arises for consideration is whether the article vacuum cleaner could be included within the entry 81 of the notification dated December 26, 1977 issued under section 12 by the respondents. Entry 81 of the said notification reads as follows: 81. Electrical goods, instruments, apparatus and appliances including electric fans and lighting bulbs, electric earthenware and porcelain and all other accessories excluding electric mot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax effective from April 1, 1982. However, when it states of electrical goods, the same appears to us to be an inclusive description as it emphasises on the word including electrical fans and lighting bulbs, etc., and again it excludes from its purview electric motor, dry cell batteries, etc. A reference to section 12 of the Act would also make the position clear for section 12 says in the proviso that the State Government can issue a notification fixing a higher rate than eight percentum by specifying such goods or class of goods or description of goods. Therefore, by issuing a notification under section 12, a higher rate than eight per cent could be levied by the State Government on a class of articles of goods or goods specifically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not specifically mentioned therein. That could not be the intention of the framers of the notification while exercising the powers under the subordinate legislation. If we also accept such an interpretation, in our opinion, entire entry 81 would be rendered otiose. The learned counsel also relied upon a decision of this court in Federation of Andhra Pradesh Chambers of Commerce and Industry v. State of Andhra Pradesh reported in [2000] 6 SCC 550, wherein it is laid down in para 7 that taxing statutes are to be strictly construed and that nothing could be added to what is stated in the statute itself. We agree and accept the aforesaid principles of law laid down by this court. That is a settled position of law, but according to us, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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