1967 (2) TMI 83

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....d purchased goods on declarations under section 8(4) thereof, the assessing authority applied sub-section (2) of section 5 to the case and imposed tax. On appeal, the Appellate Assistant Commissioner took a different view and set aside the assessment. The Commissioner of Commercial Taxes, in exercise of his suo motu powers of revision, has set aside the order of the appellate authority and restored that of the original assessing authority. This appeal is directed against the said order of the Commissioner. 2.. The question turns exclusively on the interpretation of subsection (2) of section 5, because it is common ground that unless the case could be brought within it, the petitioner would be entitled to exemption under sub-section (5). 3....

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....nnot start with the presumption that the Legislature has deliberately passed a totally ineffective provision and that although a subject can be taxed only if he comes within the letter of the statute and it is not open to strain the language to get at what may be regarded as the spirit of the statute, if on a fair reading of the relevant provisions of the statute the subject becomes liable or comes within the scope of the charge, there is no way of his escaping the liability. 6.. The question therefore is whether the interpretation of the sub-section by the Commissioner places any strain on the language or may be regarded as a fair way of reading the sub-section. 7.. The foundation for the Commissioner's interpretation is that the clause ....