Law: Sales Tax Act, 1990

Section: 2(16),2(17),2(41),3

(a) Interpretation of statutes--- ----Tax/fiscal statute---Scope---Tax could not be charged and levied unless it fell squarely within the purview of the charging provisions---Taxing laws were not to be extended by implication beyond the clear import of the language used. (b) Interpretation of statutes--- ----Tax statute---Tax laws should be construed in favour of the taxpayer and any substantial doubt should be resolved in favour of the citizen and against the government. (c) Interpretation of statutes--- ----Fiscal statute---Charging provision---Scope---Charging provision in a fiscal statute was to be given a strict interpretation and if a case did not fall within the purview thereof, tax could not be charged from a person from whom it was being claimed. (d) Interpretation of statutes--- ----Definition clause in a statute---Scope---Definition clause was foundational when construing provisions of law---Definition given in the Act should be construed in a way so that it was not repugnant to the context and did not defeat or enable the defeating of the purpose of the Act---Definition clause must be read in its context and the background of the scheme of the statute and the remedy intended by it. Interpretation of Statutes, N.S. Bindra, tenth edition. ref. (e) Sales Tax Act (VII of 1990)--- ----S. 2(16)---"Manufacture"---Definition---Definition of "manufacture" provided in S. 2(16) of Sales Tax, 1990 suggested that it was a process where an article singly or in combination with other articles, materials, components, was either converted into another distinct article or product; or an article was so changed, transformed or reshaped that it became capable of being put to use differently or distinctly; and included any process, incidental or ancillary to the completion of a manufactured product. (f) Sales Tax Act (VII of 1990)--- ----Ss. 2(16), 2(17) & 2(41)---"Manufacture"---Scope---Sterilization of syringes or other medical/ surgical products---¬Whether process of sterilization fell within the definition of "manufacture" under S.2(16) of the Sales Tax Act, 1990 and consequently chargeable to sales tax---Activity of gamma sterilization, which the…

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