https://www.taxtmi.com/caselaws?id=163368 Section 7(14) of the Kerala General Sales Tax Act was construed according to its plain wording: the deduction for tax on purchase of arrack at the first sale point refers to the actual tax paid, not a notional amount merely payable under the Fifth Schedule. The court noted that in a taxing provision no words may be added or substituted by implication unless the text is unworkable or absurd. Relief by refund or adjustment is available only if the assessee proves actual payment and complies with the prescribed procedure, including the formalities under rule 30. en-us Thu, 30 Jun 2005 00:00:00 +0530 Tue, 01 Apr 2014 15:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163368 Section 7(14) of the Kerala General Sales Tax Act was construed according to its plain wording: the deduction for tax on purchase of arrack at the first sale point refers to the actual tax paid, not a notional amount merely payable under the Fifth Schedule. The court noted that in a taxing provision no words may be added or substituted by implication unless the text is unworkable or absurd. Relief by refund or adjustment is available only if the assessee proves actual payment and complies with the prescribed procedure, including the formalities under rule 30. Case-Laws VAT and Sales Tax Thu, 30 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163368