Law: Sales Tax Act, 1990

Section: 11,11-B,11(1),11(2),11(3),11(4),11(4A),47,11(5),

NOTES: De novo proceedings--Assessment giving effect to any order--Scope--Tax payer was aggrieved of remand of proceedings for de novo consideration by Taxation Officer--Validity--Such power was not vested in Commissioner Inland Revenue (Appeals)--Such orders were not assailed and, therefore, after independent determination, Taxation Officer decided earlier issued show-cause notices a new. Proceedings were covered under S.1I of Sales Tax, Act 1990 and did not attract S. 11(B) of Sales Tax Act, 1990--Appellate Tribunal Inland Revenue also directed Taxation Officer to scrutinize all issues so raised and then to make determination whether taxpayer was eligible for grant of exemption--Such remand was in the nature of �de novo consideration� and it did not affect nor prejudice the show-cause notice, which had been issued under S. 11(5) of Sales Tax Act, 1990--Subsequent proceedings in all the cases were covered under S. 11 of Sales Tax Act, 1990 and not under S.11(B) of Sales Tax Act, 1990--High Court set aside the order passed by Appellate Tribunal Inland Revenue as it did not properly appreciate distinction between Ss. 11 11(B) of Sales Tax Act, 1990 and erred in deciding appeals on the sole ground that those were not competent-- High Court remanded the matter to Appellate Tribunal Inland Revenue for decision afresh on appeals as proceedings were covered under S. 11 of Sales Tax Act, 1990, after affording opportunity of hearing to parties--Reference was disposed of accordingly. Interpretation of statutes----Fiscal statute--Scope--Fiscal statute is required to be interpreted literally and equity or presumption are alien thereto--If provision of taxing statute can have two reasonable explanations then one which is favourable to taxpayer has to be accepted--Any ambiguity is required to be resolved in favour of tax payer--Redundancy cannot be attributed to lawmaker--Every word and part of statute has to be given meaning and effect--It is always presumed that Legislature has used every word in a context and for a purpose--Statute has to be read as a whole and intention of Legislature has to be discovered by paying attention to what has been said-- While…

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