TaxTMI 
TaxTMI 
2021 (10) TMI 51
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....e determined in order to arrive at the decisionon aforesaid three questions was whether the appellant is a "governmental authority" or otherwise. The GAAR examined the issue and held that the appellant does not fall under the definition of "governmental authority". Accordingly, the GAAR, vide Advance Ruling No. GUJ/GAAR/R/38/2020 dated 03.07.2020, answered in negative in respect of all the aforesaid three questions. 3. Aggrieved by the aforesaid advance ruling to the extent of denial of exemption under Sr. No. 45 and Sr. No. 4 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 as amended from time to time and corresponding Notification No. 12/2017-State Tax (Rate) dated 30.06.2017 as amended from time to time (the Central Tax (Rate) Notification herein after referred to includes the reference to corresponding State Tax (Rate) Notification also), the appellant has filed the present appeal. Thus, the appellant has not challenged the advance ruling in respect of question number 3 raised by it. 4.1 The appellant has referred to the definition of "governmental authority" given under section 2(16) of the Integrated Goods and Services Tax Act, 2017 (herein after referr....
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.... (iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government entity. (b) a Partnership Firm of Advocates or an individual as an advocate other than a Senior advocate, by way of legal services to- (i)-------------; (ii)-----------; (iii)---------; (iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government entity. (c) a Senior advocate by way of legal services to- (i)--------------; (ii)-------------; (iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government entity. Nil Nil * * * Against Serial Number 4, in the entry in column (3), the words "Central Government, State Government, Union Territory, local authority or" were omitted (w.e.f. 27.07.2018) vide Notification No. 14/2018-Central Tax (Rate) dated 26.07.2018. 6.2 As per clause (zf) of para 2 of Notification No. 12/2017-Central Tax (Rate), "governmental authority" has the same meaning as assigned to it in the Explanation to clause (16) of section 2 of the IGST Act, ....
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....8.1 There is a semi colon (;) followed by 'or' at the end of item (i) in the definition of "Governmental Authority" at clause (zf) of para 2 of the Notification No. 12/2017-Central Tax (Rate). It is required to be examined whether the condition mentioned below item (ii) is applicable or not to item (i) as semi colon followed by 'or' has been used at the end of item (i) of the definition of "Governmental Authority". 8.2.1 The appellant has relied upon the judgements in the case of Shapoorji Paloonji & Company Ltd. V/s CCE, Patna [2016-TIOL-556-HC-PATNA-ST] which was rendered in the context of similar definition under the Finance Act, 1994 (Service Tax matter). 8.2.2 In this regard, we note that Special Leave to Appeal (C) No. CC 7472 of 2017 has been filed by the department in the Hon'ble Supreme Court against the aforesaid decision of Hon'ble High Court of Patna and the Hon'ble Supreme Court has issued notice in this case on 13.04.2017. Therefore, the aforesaid judgement of the Hon'ble High Court of Patna in the case of Shapoorji Paloonji & Company Pvt. Ltd. is in jeopardy, in view of the judgement of Hon'ble Supreme Court in the case of Union of India Vs. West Coast Paper Mi....
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....nce with the provisions of the said sub-section pay turnover tax on the turnover of foreign liquor calculated: (a) at one hundred and forty percent of the purchase value of such liquor in the case of those situated within the area of a municipal corporation or a municipal council or a cantonment, and at one hundred and thirty five percent of the purchase value of such liquor in the case of those situated in any other place; or (b) at one hundred and fifteen percent of the highest turnover tax payable by it as conceded in there turn or accounts or the turnover tax paid for any of the previous consecutive three years, whichever is higher. ......... 29. Re-contention No. (iii): In Statutory interpretation by Francis Bennion, it is said, punctuation forms part of an Act, and may be used as a guide to interpretation. Punctuation is generally of little weight, however, since the sense of an Act should be the same with or without punctuation. It is further said, that punctuation is a device not for making meaning, but for making meaning plain, its purpose, as Bouvier said, is to denote the stops that ought to be made in oral reading, and to point out th....
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....emi colon and the word "or" is employed after the said semicolon and in between Clauses (a) and (b) and the Legislature wanted these two sub-clauses to be read as disjunctive and not conjunctive. Secondly, the words "whichever is higher" used at the end of Clause (b) of Section 7 of the KGST Act, therefore can control only the situation in Clause (b) of Section 7. Though the argument looks attractive at the first blush, on a deeper consideration, in our view, it has no substance. .......... 35. ......... 36. Sri. Sudha Vasudevan, learned Counsel submits that the draftsman has used semicolon at the end of Clause (a) of Section 7 of the Act and thereby there is break in the sentence and after that the word 'or' is used, which only denotes, the legislature's intention is to give alternatives to the persons who are eligible to make use of the composition scheme either to choose Clause (a) of Section 7 of the Act or in the alternative Clause (b) of Section 7. This submission of the learned Counsel for the appellant is difficult to accept for more than one reason. Firstly, the punctuation markes used in a fiscal legislation need not be given more weight as e....
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....No. 12/2017-Central Tax (Rate). 9.3.2 In the context of the aforesaid Notification No. 50/2018-Central Tax, the Central Board of Indirect Taxes & Customs, vide Circular No. 76/50/2018-GST dated 31.12.2018, has clarified as follows - Sr.No. Issue Clarification 4 Applicability of provisions of Section 51 of the CGST Act (TDS) in the context of Notification No. 50/2018-Central Tax dated 13.09.2018. A doubt has arisen about the applicability of long line mentioned in clause (a) of Notification No. 50/2018-Central Tax dated 13.09.2018. It is clarified that the long line mentioned in clause (a) in Notification No. 50/2018-Central Tax dated 13.09.2018 is applicable to both the items (1) and (ii) of clause (a) of the said Notification. Thus, an authority or board or any other body whether set up by an Act of Parliament or a State Legislature or established by any Government with fifty one percent or more participation by way of equity or control, to carry out any function would only be liable to deduct tax at source. 3. In other words, the provisions of Section 51 of the CGST Act, are applicable to only such authority or board or any other body whether set....
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....Technology [1995 (2) SCALE 387, p. 397] and Collector of Central Excise, Vadodra v. Dhiren Chemical Industries [2002 (139) E.L.T. 3 (S.C.) = (2002) 2 SCC 127]." Similarly, in the case of Commissioner of Trade Tax, U.P. Versus Kajaria Ceramics Ltd. [Civil Appeal No. 4601 of 2000 with C.A. No. 4602 of 2000 reported at 2005 (191) E.L.T. 20 (S.C.)], Hon'ble Supreme Court has held as follows :- "28. The Circular can be read as a contemporaneous understanding and exposition of the intention and purport of the Notification. Courts have treated contemporary official statements as contemporary exposition and used them as aids' to interpret even recent statutes. 29. Thus in Collector v. Andhra Sugar [5][(1988) 3 Supp (SCR) 543 Mukharji, J] (as His Lordship then was) said - "It is well settled that the meaning ascribed by the authority issuing the Notification, is a good guide of a contemporaneous exposition of the position of law. Reference may be made to the observations of this Court in K.P. Varghese v. The Income Tax Officer, Ernakulam (1982) 1 SCR 629. It is a well settled principle of interpretation that courts in construing a Statute will give much w....