https://www.taxtmi.com/caselaws?id=128383 The Mysore High Court considered whether turnover from purchases of raw wool could be taxed under the Mysore Sales Tax Act, 1957, by construing "sales" in section 7 to include "purchases" or by supplying the word "purchase" as an omitted term. It held that the Act consistently distinguished sales from purchases, and that a taxing provision cannot be expanded by implication, extension of language, or judicial correction of an alleged omission unless the statute clearly shows that intention. The court declined to treat the omission as a casus omissus, held that "sales" did not include "purchases", and concluded that the impugned purchases were not taxable on that basis. en-us Mon, 15 Jan 1962 00:00:00 +0530 Wed, 03 Apr 2013 17:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128383 The Mysore High Court considered whether turnover from purchases of raw wool could be taxed under the Mysore Sales Tax Act, 1957, by construing "sales" in section 7 to include "purchases" or by supplying the word "purchase" as an omitted term. It held that the Act consistently distinguished sales from purchases, and that a taxing provision cannot be expanded by implication, extension of language, or judicial correction of an alleged omission unless the statute clearly shows that intention. The court declined to treat the omission as a casus omissus, held that "sales" did not include "purchases", and concluded that the impugned purchases were not taxable on that basis. Case-Laws VAT and Sales Tax Mon, 15 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128383