9911796707
TMI Blog2020 (3) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... tion that the first and foremost, principle of interpretation of a statute in every system of interpretation is the literal rule of interpretation. The other rules of interpretation e.g. the purposive interpretation etc. can only be resorted to when the plain words of a statute are ambiguous or lead to no intelligible results or if read literally would nullify the very object of the statute. Hon'ble Supreme, Court in the case of Swedish Match AB vs. Securities and Exchange Board) India, [ 2004 (8) TMI 389 - SUPREME COURT ] held that Where the words of a statute are absolutely clear' and Unambiguous, recourse cannot be had to the principles of interpretation. A held in Prakash Nath Khanna vs. CIT [ 2004 (2) TMI 3 - SUPREME COURT ], the language employed in a statute is the determinative factor of the legislative intent. The legislature is presumed to have made no mistake. The presumption is that it intended to say what it has said. Assuming there is a defect or an omission in the words used by the legislature, the Court cannot correct or make up the deficiency. Hon'ble Supreme Court in CIT vs. Keshab Chandra Mandal, [ 1950 (5) TMI 3 - SUPREME COURT ] held that Har ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of GST Notification No. 02/2018-Compensation Cess (Rate) should not apply, instead golden rule (logical interpretation) of interpretation should apply as the word used in notification is coal washery but it should be seen as anyone dealing in the same process resulting in the same output or product. iii. Thus, in applicants' view the coal waste sold by Power Plant should also be not liable to compensation cess. iv. If cess is applicable on rejected coal again then it tantamount to double taxation, as the coal on which cess has already been paid is only segregated as coal reject, hence government exempts washery. On this ground, it is clear that the applicants cess is similar to that and coal reject as a product shall be exempt from cess, as coal being sold by power plant has already suffered cess and form part of cost of the product. And if they pay cess again, it is double taxation, which is against the very base on which the GST law was framed i.e. to avoid double taxation on goods. 4. Personal Hearing:- Keeping with the established principles of natural justice, personal Hearing in the matter was extended to the applicant and accordingly their authorized repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing coal reject is liable to collect compensation cess. 5.2 Section 96 of CGGST Act, 2017: Authority for advance ruling, stipulates as under:- Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory. Section 97 (2) of CGGST Act, 2017 stipulates that:- The question on which the advance ruling is sought under this Act, shall be in respect of, (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts supplied by a coal washery, arising out of coal on which compensation cess has been paid and no input tax credit thereof has not been availed by any person. NIL ; (ii) after S. No. 42 A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 42B 87 Fuel Cell Motor Vehicles NIL . 2. This notification shall come into force on the 27th July, 2018. [F. No. 354/255/2018-TRU] (Gunjan Kumar Verma) Under Secretary to the Government of India Note : The principal notification No.1/2017-Compensation Cess (Rate) dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part H, Section 3, Subsection (i), vide number G.S.R. 720 (E), dated the 28th June, 2017 and last amended vide notification No. 1/2018-Compensation Cess (Rate) dated the 25th January, 2018, published vide number G.S.R.93(E), dated the 25th January, 2018. 5.5 Thus the above notification prescribes nil compensation cess on coal rejects supplied by a coal washery, arising out of coal on which comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. Swaraj Developers AIR 2003 SC 2434 , Hon'ble Supreme Court observed: It is well settled principle in law that the Court cannot read anything into a statutory provision which is plain and unambiguous. A statute is an edict of the Legislature. The language employed in a statute is the determinative factor of legislative intent. In Union of India and another vs. Hansoli Devi and others 2002 (7) SCC (vide para 9), Hon'ble Apex Court observed : It is a cardinal principle of construction of a statute that when the language of the statute is plain and unambiguous, then the court must give effect to the words used in the statute and it would not be open to the courts to adopt a hypothetical construction on the grounds that such construction is more consistent with the alleged object and policy of the Act. In Gurudevdatta VKSSS Maryadit vs. State of Maharashtra AIR 2001 SC 1980, Apex Court observed: it is a cardinal principle of interpretation of CIVIL APPEAL NO. 2684 OF 2007 statute that the words of a statute must be understood in their natural, ordinary or popular sense and construed according to their grammatical meaning, unless such const ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
