TaxTMI 
TaxTMI 
2015 (4) TMI 251
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....f these appeals, we would only notice the facts and discuss the issues raised in Civil Appeal No.1654 of 2008 as the lead case. 2. The brief facts of the case are: M/s. Selvam Broilers Pvt. Ltd. is a registered dealer under the provisions of the Kerala General Sales Tax Act, 1961 (for short, "the KGST Act") and the Central Sales Tax Act, 1956 (for short, "the Act"). The registered dealer is engaged in the activity of running a poultry farm. In its poultry farm, it not only engages in hatching of the eggs but also involves in firstly, inter-State purchase of one-day chicks from the State of Tamil Nadu, secondly, rearing of the chicks in the State of Kerala and thereafter, effecting the sale of chicks and chicken within the State. 3. During....
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....e, the Tribunal has held that the authorities below were not justified in disallowing the exemption claimed by the assessee with respect to the sale of chicks and chickens brought from outside the State and hence, partly allowed the appeal by order dated 30.11.2004. 7. It is this order of the Tribunal which was questioned by the respondent-State in the Revision Petition filed before the High Court. 8. The High Court has considered the object and purpose of the notification, that is, to encourage the poultry farmers and the hatcheries within the State, who rear chicks and chickens in the State and consequently, keeping in its view the aforesaid, observed that the notification does not contemplate exemption for poultry farmers who effect in....
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....m the State of Tamil Nadu and rears in the State of Kerala are exempted from payment of tax in view of Notification No.1723 of 1993 which has come into effect from 04.11.1993. 13. In these appeals, we are concerned with the assessment years 1993-94, 1997-1998 and 1998-1999. It is neither in dispute nor has it been disputed that the notification SRO No.1727 of 1993 would be applicable for the aforesaid assessment years. 14. To appreciate the controversy, it would be beneficial to extract the notification issued by the State Government in exercise of its powers under Section 10 of the KGST Act. The notification reads as under: "....the Government of Kerala, having considered it in the public interest to do so, hereby make an exemption- (1....
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....notification must be given its natural meaning and the object and purpose of the notification need not be looked into. (CCE v. Favourite Industries, (2012) 7 SCC 153). In Novopan India Ltd. v. CCE and Customs, 1994 Supp (3) SCC 606, dealing with the same issue in relation to an exemption notification, a three-Judge Bench of this Court, stated the principle as follows: "16. We are, however, of the opinion that, on principle, the decision of this Court in Mangalore Chemicals and Fertilisers Ltd. v. CCT, 1992 Supp (1) SCC 21 and in Union of India v. Wood Papers Ltd., (1990) 4 SCC 256 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-....