2005 (1) TMI 647

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....djudication on allegation that the seizure of agricultural spare parts were made though exempted from tax. On June 9, 2003 at about 10.30 a.m. the goods loaded in truck No. WB73/8986 were seized on the ground that cultifars, though admittedly spare parts of mould board plough, were not covered under any entry of Schdule I of the West Bengal Sales Tax Act, 1994 (in short, "the Act, 1994"). The s....

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....erated agricultural implements. Hence, it comes within the ambit of serial No. 2 of the First Schedule to the Act, 1994. Since, according the learned lawyer, it is non-taxable goods, no way-bill is required. On behalf of the respondent, it is submitted that in column No. 3 the exception clause clearly provides that spare parts of power operated implement are taxable. But, like the exception clause....

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....ltural or power implements. It is the settled principle of law that the words of taxing statute must never be stretched against a tax-payer. Even if, the Legislature failed to confine its meaning by the use of appropriate language, the benefit must go to the tax-payer. Here, as we find, the provision is clear and unambiguous. Therefore, the concerned officer must have regard to the strict letter o....