Law: Sales Tax Act, 1990

Section:

(a) Interpretation of statutes---Word used in a statute or notification---Scope---Intention of legislature would be gathered from language used---Where statute or notification made mention of its applicability in particular circumstances detailed therein, then no other meaning thereof could be taken---Principles. (b) Interpretation of statutes--- ----Statute creating an obligation also specifying manner of its performance could not be enforced in a manner other than what was provided therein---Principles. Where an Act creates an obligation and enforces the performance in specified manner, it cannot be enforced in any other manner, because when the language of statute is clear and when a specified manner and expression is shown therein, the same cannot be curtailed or interpreted in a manner other than what is sought therein. (c) Notification--- ----Notification could not be given retrospective effect, until and unless specifically enacted so. JUDGMENT MRS. YASMIN ABBASEY, J.---These Appeals have arisen out of the impugned order, dated 25-4-2001, whereby the refund claim, filed by appellants was rejected on the ground that benefit of S.R.O. No.1076/95, dated 5-11-1995, which was sought to be availed by them was not permissible under law. 2. To rebut the observations made against the appellants, it is contended by learned counsel for the appellants that though appellants got their consignment released under S.R.O. No. 487/93, dated 14-6-1993, availing concessional rate of custom duty at 10% but is continuation of that they are also entitled to avail the benefit of subsequent notification promulgated on 5-11-1995 vide S.R.O. No.1076/95, as this notification also cover the period during which disputed consignments were imported. It is argued by him that the perusal of the above referred notification further does not impose any bar on availing the benefit of the same by those importers, who had already availed benefit of former one as this subsequent S.R.O. is to be read in conjunction with the previous one. 3. According to him through S.R.O. No.1076/95 special exemption and concession has been provided to all importers of Ring Frames, whose cases are pending in the…

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