2005 (12) TMI 549

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....e taxable point of the commodity being fixed on the last purchase point. Assessee was accordingly assessed as the last purchaser on the purchase value of arecanuts as per assessment order dated July 27, 1996 and he paid tax accordingly. While making the assessment the assessing authority took the view that the assessee is liable to pay turnover tax as per Government Notifications S.R.O. Nos. 717/88 and 1008/91 at the rate of ½ per cent up to July 31, 1991 and ¼ per cent from August 1, 1991 since the assessee had failed to submit a declaration as provided under S.R.O. No. 717/88. Assessee was accordingly taxed, which came to Rs. 34,080. Assessee took up the matter in appeal before the appellate authority which was dismissed. Th....

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....n terms of its wording. Same is the view taken by the apex court in State of Jharkhand v. Ambay Cements [2005] 139 STC 74; [2005] 13 KTR 167. The court held that whenever the statute prescribes that a particular act is to be done in a particular manner and also lays down that failure to comply with the said requirement leads to severe consequences, such requirement would be mandatory. Further it is also stated that the cardinal rule of the interpretation that where a statute provides that a particular thing should be done in a particular manner, it should be done in the manner prescribed and not in any other way. We are in this case concerned with S.R.O. No. 717/88 which is extracted below for easy reference. "S.R.O. No. 717/88.-In ex....