TaxTMI 
TaxTMI 
2014 (1) TMI 1802
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....ning a roller flour mill. It is registered under the provisions of the Andhra Pradesh General Sales Tax Act, 1957 (for short 'the Act') and the Central Sales Tax Act, 1956. 3. The Assessing Authority for the assessment years 1991-92 and 1992-93 had quantified the tax liability of the appellant-assessee on the first sale of wheat and wheat products and the sale of flour by orders dated 22.04.1993 and 11.01.1994, respectively. The appellant had claimed before the Assessing Authority that it is exempted from payment of sales tax by virtue of the notification issued by the State Government in G.O.Ms.No.377 (for short 'the first notification'), dated 02.05.1991, which provides for exemption of levy of tax payable under the Act o....
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....factured by them and dealers who do not own a roller flour mill and are engaged in sale of wheat and wheat products not manufactured by them; the first being exempted from tax and the second not being exempt under the notification and therefore, held that the exemption in the first notification is not applicable to the appellant-assessee and that the appellate authority was not justified in allowing the appeal of the assessee for the assessment years 1991-92 and 1992-93, by order dated 07.01.1995. 6. Consequent upon the aforesaid order, the Assessing Authority has revised the gross and net turnover of the assessee and calculated the sales tax to be paid by the assessee for the assessment years 1991-92 and 1992-93 by orders dated 08.02.1995....
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.... (Andhra Pradesh Act No.VI of 1957), the Governor of Andhra Pradesh hereby exempts from the levy of tax payable under the said Act on the sale or purchase of wheat and wheat products by the Roller Flour Mills within the State for a period of five years with effect on and from the date of publication of this notification in the Andhra Pradesh Gazette." 10. The language of the notification is crystal clear. That means, there is no ambiguity in the language employed in the notification by the authority issuing the notification. A plain reading of the notification would demonstrate that the Governor of Andhra Pradesh, in exercise of his powers under sub-section (1) of Section 9 of the Act, has exempted levy of tax payable under the Act on the ....
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....decades ago by Lord Mersey in Thompson v. Goold and Company, (1910) AC 409: "It is a strong thing to read into an Act of Parliament words which are not there and in the absence of clear necessity, it is a wrong thing to do." Lord Loreborn, L.C. also observed in Vickers, Sons and Maxim Limited v. Evans, (1910) AC 444: "We are not entitled to read word into an Act of Parliament unless clear reason for it is to be found within the four corners of the Act itself." 14. In Assessing Authority-cum-Excise and Taxation Officer v. East India Cotton Mfg. Co. Ltd., (1981) 3 SCC 531, this Court had reiterated the aforesaid proposition and observed that in ordinary course when the language of a statutory provision is plain and unambiguous, there is....
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.... as to supply any assumed deficiency." 17. As we have already noticed, both the Revisional Authority as well as the High Court has proceeded on the assumption that it is on the representation made by the roller flour mills to grant them exemption on the sale of wheat products, the aforesaid notification has been promulgated by the State Government. That may be true, but since the language itself does not indicate such intention or speak of anything to point towards such suggestion, we cannot presume that the State Government was constrained to issue the aforesaid notification on the representations made by the roller flour mill owners. 18. In order to support our thinking, we have looked into the subsequent notification issued by the Stat....