1995 (7) TMI 379

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....n of this Tribunal on the subjectmatter is exclusive and that of the High Court is barred. The case of the applicant, in short, is that it is a small-scale industrial unit which is otherwise entitled to the exemption from sales tax provided in rule 3(66a) of the Bengal Sales Tax Rules, 1941. According to it, all the conditions of the said rule were fulfilled and an application had been made for eligibility certificate for the purpose of getting the exemption for the period from February 19, 1994, till March 31, 1994. The first sale of manufactured product was made on September 8, 1993, but the applicant became liable to pay tax on the basis of taxable quantum with effect from February 19, 1994. This application for eligibility certificat....

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....n behalf of the applicant. Mr. S.K. Chakraborty, learned advocate for the applicant, contended that the following provision in rule 3(66a) does not mention that serially numbered cash/credit memos should be for a year. The following is an extract from the relevant proviso to rule 3(66a)(i): "Provided that the dealer claiming the benefit of this clause will be so eligible only if he.........issues serially numbered cash/credit memos, for sales of goods manufactured in such industry..........to prove that sales claimed exempt under this clause were of goods manufactured in such industry set up by him." The object of this clause has been analysed in many decisions of this Tribunal including the cases of J.K. Bansal & Co. of RN-259(T) of ....

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....eing one for giving exemption, the principle of liberal construction should be followed. *Reported in [1995] 96 STC 553 (WBTT).   The view already taken by this Tribunal in so many cases was taken after due consideration of all these principles. As regards non-mention of yearly issuance of cash memos in the relevant provision, it is suffice to say that the provision has to be interpreted in the context of the scheme of the entire exemption provision and the law under which the rule was framed. The principle that nothing can be added to a taxing statute does not extend to every part of a taxing statute. It mainly relates to the charging provision and similar things. As regards substantial compliance, had there been an annual runni....