AI Drafter 
TaxTMI 
TaxTMI 
1997 (1) TMI 492
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....shed in M.P. Rajpatra (Asadharan) No. 152 dated 6th April, 1985, pages 904-914 be amended in a manner that an equitable burden of taxation falls on the purchasing manufacturer who purchases entry tax paid goods from others. 2.. Brief facts giving rise to this petition are that the petitioners are carrying on the business of manufacture and sale of cables. They are dealers registered under the Act with the Sales Tax Officers of their respective circles at Jabalpur. They have been assessed to sales tax by the respondent No. 2, the Regional Assistant Commissioner of Sales Tax, Jabalpur. The petitioners are challenging the assessment orders passed by the respondent No. 2. The petitioner No. 1 was assessed for purchase tax for the period J....
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....y section 12 of the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959), the State Government hereby exempts from 1st April, 1985 to 31st March, 1988 the class of goods specified in column (2) of the Schedule below from the payment of tax under section 6 and/or section 7, to the extent specified in column (3), and subject to the restrictions and conditions specified in column (4) of the said Schedule. SCHEDULE Sl. No. Class of goods Extent of exemption Restrictions and conditions subject to which exemption is granted. (1) (2) (3) (4) 77 (b) Iron and steel as specified in clause (iv) of section 14 of the Central Sales Tax Act, 1956. Partly so as to reduce the rate of tax under section 7 to....
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....tax, then he is not given exemption in view of aforesaid concessional notification. It is true that Entry Tax Act and the M.P. General Sales Tax Act are integrated systems of taxation in the State and the normal rate of tax in the present case, i.e., in regard to iron and steel is 3.5 per cent. But the concession has been given to those goods which have already suffered the entry tax at the hands of selling dealer and the purchasing dealer has to pay tax at the rate of 2 per cent only. Learned counsel for the petitioners submitted that it makes hardly any difference whether the selling dealer pays the entry tax or the purchasing dealer pays the tax. In either case, the goods suffer the entry tax and in both contingencies the purchasing d....
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....gorically laying down the restrictions and conditions subject to which such exemption is granted. In that case, this Court cannot substitute or subtract in the exemption notification in the manner Shri Nema, learned counsel wants to interpret. When the language used by the State is very clear and has no ambiguity in it, then the court has to give a meaning to it which it deserves, though we may strongly feel it otherwise but that makes no difference. We cannot amend the notification nor can we direct the State as to in what way it should grant a concession and what restrictions and conditions should be imposed. That is the privilege of the State. We can only point out the ambiguity as pointed out above that in case the purchases are made by....
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....ay Chemical Private Ltd. v. Collector of Central Excise, Bombay-I, Bombay [1995] Suppl 2 SCC 646 the same position was reiterated that the exemption notifications should be construed strictly. 6.. In this view of the matter, though there is some scope for argument of ambiguity in the present notification (annexure P10) but nonetheless this Court cannot substitute or subtract the notification as it has to be construed in accordance with the terms and conditions laid down therein. We have also gone through the order passed by the Additional Commissioner in revision and from this also, we have not been able to understand whether the goods were purchased by the purchasing dealer after it had suffered the entry tax or not. From the order, it ....