Apprehension of misuse of provisions of an Act - In the event, ...

Concerns Over Act Misuse Should Prompt Legislative Amendments, Not Administrative Changes, Tax Authorities Advised.

April 28, 2020

Case Laws     VAT and Sales Tax     SC

Apprehension of misuse of provisions of an Act - In the event, the authorities felt any assessee or dealer was taking unintended benefit under the aforesaid provisions of the 1956 Act, then the proper course would be legislative amendment. The Tax Administration Authorities cannot give their own interpretation to legislative provisions on the basis of their own perception of trade practise. This administrative exercise, in effect, would result in supplying words to legislative provisions, as if to cure omissions of the legislature. - SC

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