Law: Sales Tax Act, 1990

Section: 7,23,2(40)

(a) Interpretation of statutes--- ---- Fiscal statute---While interpreting a fiscal statute only the letter of the law must be looked into and there is no room for any intendment- --Court cannot imply anything which is not expressed---If there is any ambiguity in interpretation of the fiscal statute or application thereof, the ambiguity should always be resolved in favour of the assessee---Principles. While interpreting a fiscal statute only the letter of the law must be looked into and there is no room for any intendment. The taxing statute must be interpreted in the light of what is clearly expressed. A Court cannot imply anything which is not expressed. It cannot import provisions in the statute, so as to support assumed deficiency. The golden rule of interpretation of statutes that the statutes should be given their ordinary meaning, should be strictly applied to the fiscal statute. However, there has to be a note of caution, that, if, there is any ambiguity in interpreting any fiscal statute or application thereof, then the ambiguity should always be resolved in favour of assessee. At the same time, the principle that if the words of law are clear then the question of any hardship is totally immaterial, is always to be kept in view. If there is a mandatory provision of law clearly spelt out from the language used by the Legislature, then the Court has to implement the provision as it exists. Neither anything is to be presumed nor to be deduced. Nothing is to be added or subtracted from any provision of statute, so as to give a meaning other than, one which obviously and plainly flows or can be inferred from it. (b) Sales Tax Act (VII of 1990)---S.7(2)---Determination of tax liability---Provision of S.7(2), Sales Tax Act, 1990 being an enabling provision, which prescribes the way in which the claim for deduction/adjustment refund of the input tax is to be prepared is mandatory in nature---Principles of interpretation of such a provision stated. The provision contained in subsection (2) of section 7 is mandatory in nature. The reason being that it is an enabling provision which prescribes the way in which the claim for deduction/adjustment/refund of the…

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