Statutory interpretation of conflicting gazette publications led to remand for fresh Tribunal consideration under the VAT amendment.

The amendment to Section 2(24) of the Maharashtra Value Added Tax Act, 2002 was considered in relation to whether clause (vii) of Explanation (b) continued to include the words "shall be deemed to be a sale," and the parties agreed that the issue had to be re-examined against both the English and Marathi gazette publications of the amending Act. Because the Tribunal had not finally decided the interpretive question on merits, the High Court did not affirm its construction. The impugned order was set aside and the matter was remitted to the Tribunal for fresh disposal after determining the correct legislative meaning from the two gazette versions.

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Issues: Whether the amendment to Section 2(24) of the Maharashtra Value Added Tax Act, 2002 by Maharashtra Act No. XIV of 2005 deleted the words "shall be deemed to be a sale" in clause (vii) of Explanation (b), and whether any inconsistency between the English and Marathi gazette publications required fresh determination by the Tribunal.

Analysis: The question raised before the Tribunal was not answered on merits. The parties agreed that the matter required reconsideration in the light of both the English and Marathi gazette publications of the amending Act, and that if there was any conflict between them, the correct interpretation had to be determined after identifying the version that truly reflected legislative intent. In view of this position, the correctness of the Tribunal's interpretation was not finally adjudicated.

Outcome: The impugned order was set aside and the matter was restored to the Tribunal for fresh disposal after considering the English and Marathi gazette publications and determining the correct legislative meaning.

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