TaxTMI 
TaxTMI 
1955 (9) TMI 48
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....pted from the provisions of the Sales Tax Act. We are concerned with the Act V of 1946, and under section 7 goods which were specified in the first column of Schedule II were exempted from the sales tax, and when we turn to this Schedule, item 8 is "fresh vegetables" and item 9 is "fresh fruits", and the contention of the assessee was that "sugar-cane" was a "fresh vegetable" and therefore exempte....
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....from that narrow and restricted point of view sugar-cane is not vegetable. This is a taxing statute and if two constructions are possible, we must lean in favour of that construction which gives relief to the subject. That was exactly the approach of the Sales Tax Tribunal and in our opinion that approach was a very proper one. Our attention has been drawn to two pieces of legislation which are i....
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....osition with the Amending Act III of 1953. Under this Act in the exemption provision sugar-cane is expressly mentioned as item 40, and it is therefore urged that when the Legislature wanted to exempt sugar-cane it expressly did so. But there are innumerable instances where the Legislature for greater caution or greater clarity refers to an article which is already covered by the wider category men....