2013 (1) TMI 699

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....s, as the same are directed against a common order dated May 27, 2004 passed by the Haryana Tax Tribunal in STA No. 294 in respect of the assessment year 2002-03. However, for facility of reference, the facts are being taken from VATAP No. 77 of 2012. The respondents-company, M/s. Glaxo India Limited, was assessed in the year 1996-97 vide order dated January 21, 1998. The Assessing Authority treated the sale of "feed supplements" as "poultry feed" falling in entry 53 of Schedule B to the Haryana General Sales Tax Act, 1973 (for short, "1973 Act") exempted from payment of sales tax. Subsequently, vide order dated June 25, 2002, the Deputy Excise and Taxation Commissioner (I)cum-Revisional Authority, Ambala, revised the order of the Assessin....

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....ie P. Ltd. [2002] 128 STC 328 (SC), the honourable Supreme Court was examining entry 2302 of the Central Excise Rules for imposing Nil duty in respect of preparation of a kind used in animals feeding, including "dogs and cats food" and entry 2936 prescribing 15 per cent duty for the vitamins. The Supreme Court held that animal feed supplements were rightly included in the tariff item No. 2302 being preparation of a kind used in animal feeding. The Collector of Central Excise has held that the products would be treated on the products manufactured by the manufacturer being directly used as such for animal feeding. Such claim of the Revenue was rejected by the Tribunal. The Tribunal held that even feed supplements like the products of the man....

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....Customs, Hyderabad [1994] Suppl. 3 SCC 606 has observed as under: "We are, however, of the opinion that, on principle, the decision of this court in Mangalore Chemicals [1991] 83 STC 234 (SC); [1992] Supp 1 SCC 21-and in Union of India v. Wood Papers Ltd. [1991] 83 STC 251 (SC); [1990] 4 SCC 256; [1990] SCC (Tax) 422 referred to therein-represents the correct view of law. The principle that in case of ambiguity, a taxing statute should be construed in favour of the assessee-assuming that the said principle is good and sound-does not apply to the construction of an exception or an exempting provision; they have to be construed strictly. A person invoking an exception or an exemption provision to relieve him of the tax liability must establi....