Literal reading of sales tax exemption provision excludes turnover tax from the exemption benefit.

The West Bengal Sales Tax Act, 1954 distinguishes the levy described as "tax" under section 4 from the separate impost described as "turnover tax" under section 4-AAA. On a plain reading of section 4-AA and its non obstante clause, the State Government's exemption power extends only to tax payable under section 4. A notification stating that no tax shall be payable under the Act was construed as referring only to that tax and not to turnover tax. The Court therefore rejected the contention that the exemption covered turnover tax payable by a small-scale industrial unit.

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Issues: Whether the word "tax" in section 4-AA of the West Bengal Sales Tax Act, 1954 includes "turnover tax" levied under section 4-AAA, so as to extend exemption under the notification issued under section 4-AA to turnover tax payable by a small-scale industrial unit.

Analysis: The Act distinguishes between the levy under section 4, described as "tax", and the separate impost under section 4-AAA, described as "turnover tax". Section 4-AA, by its plain language and its non obstante clause, authorises the State Government to exempt only "tax" payable under section 4. The notification issued under section 4-AA also directed that no tax shall be payable under the Act, which was construed as referring to the tax under section 4 and not to turnover tax under section 4-AAA. The Court therefore applied a literal reading of the provisions and rejected the attempt to equate the two levies.

Conclusion: The word "tax" in section 4-AA does not include turnover tax under section 4-AAA, and the exemption notification does not extend to turnover tax.

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