https://www.taxtmi.com/highlights?id=53184 Apprehension of misuse of provisions of an Act - In the event, the authorities felt any assessee or dealer was taking unintended benefit under the aforesaid provisions of the 1956 Act, then the proper course would be legislative amendment. The Tax Administration Authorities cannot give their own interpretation to legislative provisions on the basis of their own perception of trade practise. This administrative exercise, in effect, would result in supplying words to legislative provisions, as if to cure omissions of the legislature. - SC en-us Tue, 28 Apr 2020 13:01:30 +0530 Tue, 28 Apr 2020 13:01:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53184 Apprehension of misuse of provisions of an Act - In the event, the authorities felt any assessee or dealer was taking unintended benefit under the aforesaid provisions of the 1956 Act, then the proper course would be legislative amendment. The Tax Administration Authorities cannot give their own interpretation to legislative provisions on the basis of their own perception of trade practise. This administrative exercise, in effect, would result in supplying words to legislative provisions, as if to cure omissions of the legislature. - SC Highlights VAT and Sales Tax Tue, 28 Apr 2020 13:01:30 +0530 https://www.taxtmi.com/highlights?id=53184