https://www.taxtmi.com/caselaws?id=161750 Section 4(2) of the Kerala Tax on Entry of Motor Vehicles into Local Areas Act, 1994 was construed to allow a non-dealer purchaser who bought a motor vehicle outside Kerala for personal use and brought it into Kerala to claim reduction of entry tax by the sales tax already paid in the other State. The Court held that the words "in any Union Territory or any other State" qualified the place of purchase, not the place of use, and that a taxing provision must be read strictly on its plain language without adding restrictions from supposed legislative intent or revenue concerns. An administrative circular could not override the statute, and the contrary demand was unsustainable. en-us Thu, 14 Aug 2003 00:00:00 +0530 Wed, 05 Feb 2014 16:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161750 Section 4(2) of the Kerala Tax on Entry of Motor Vehicles into Local Areas Act, 1994 was construed to allow a non-dealer purchaser who bought a motor vehicle outside Kerala for personal use and brought it into Kerala to claim reduction of entry tax by the sales tax already paid in the other State. The Court held that the words "in any Union Territory or any other State" qualified the place of purchase, not the place of use, and that a taxing provision must be read strictly on its plain language without adding restrictions from supposed legislative intent or revenue concerns. An administrative circular could not override the statute, and the contrary demand was unsustainable. Case-Laws VAT and Sales Tax Thu, 14 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161750