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Alembic Limited vs State Of Gujarat on 9 February, 2023 cites

State Of Rajasthan & Anr vs J.K. Udaipur Udyog Ltd. & Anr on 28 September, 2004

32. The exemption which is tried to be claimed as if it is Page 36 of 50 Downloaded on : Fri Feb 10 20:48:39 IST 2023 C/LPA/1068/2016 CAV JUDGMENT DATED: 09/02/2023 an absolute right, at this stage, we may observe that the exemption is a freedom from an obligation which the exemptee is otherwise liable to discharge. It is a privilege granting an advantage not available to others and the recepient of such a concession has no legally enforceable right against the Government to grant concession except to enjoy the benefits of concession during the period of its grant, and as such, the exemption cannot be asked as a matter of right. The said view is taken by Hon'ble Apex Court way back in 2004 while dealing with the case of State of Rajasthan & Anr. vs. J.K. Udaipur Udyog Ltd. & Anr., reported in (2004) 7 SCC 673. Since we find it necessary to take note of same, we extract the relevant observations contained in paragraph-25 hereinbelow;
Supreme Court of India Cites 16 - Cited by 103 - Full Document

Union Of India And Ors vs M/S. Wood Papers Ltd. And Anr on 24 April, 1990

16. We are, however, of the opinion that, on principle, the decision of the Court in Mangalore Chemicals - and in Union of India v. Wood Papers, referred to therein - represents the correct view of law. The principle that in case of ambiguity, a taxing statute should be construed in favour of the assessee - assuming that the said principle is good and sound - does not apply to the construction of an exception or an exempting provision; they have to be construed strictly. A person invoking an exception or an exemption provision to relieve him of the tax liability must establish clearly that he is covered by the said provision. In case of doubt or ambiguity, benefit of it must go to the State. This is for the reason explained in Mangalore Chemicals and other decisions, viz., each such exception/exemption increases the tax burden on other members of the community correspondingly. Once, of course, the provision is found applicable to him, full effect must be given to it. As observed by a Constitution Bench of this Court in Hansraj Gordhandas V.H.H, Dave, (1969) 2 S.C.R, 253 that such a Notification has to be interpreted in the light of the words employed by it and not on any other basis. This was so held in the context of the principle that in a taxing statute, there is no room for any intendment, that regard must be had to the clear meaning of the words and that the matter should be governed wholly by the language of the notification, i.e., by the plain terms of the exemption."
Supreme Court of India Cites 6 - Cited by 286 - R M Sahai - Full Document

Katira Construction Ltd vs Union Of India & on 30 April, 2013

Insofar as the law related to explanation attached to statutory provision is concerned, it is well settled law as enunciated by the Hon'ble Apex Court in the case of Katira Construction Ltd. vs. Union of India & Ors., reported in 2013 SCC Online Guj. 8614 that such explanation is not a substantive provision but it is merely meant to explain or clarify certain ambiguities which may have crept in the said statutory provision and, therefore, it cannot be read beyond the provision itself. Paragraphs- 38 and 39 of said judgment deserves to be quoted hereunder;
Gujarat High Court Cites 0 - Cited by 31 - A Kureshi - Full Document

Novopan India Ltd., Hyderabad vs Collector Of Central Excise And ... on 14 September, 1994

"Appellants' counsel submitted that if due stress is given to the conditions, what the notification means is, that exemption is available to the entire quantity of admixture of the vegetable product, produced out of rice bran oil the only condition being that the content of rice bran oil should be more than 1% of the total, in any consignment, and such interpretation of the notification is equally possible. We are of the view that such a construction is not possible. Even assuming that it is so, in the case of an ambiguity or doubt regarding an exemption provision in a fiscal statute, the ambiguity or doubt will be resolved in favour of the revenue and not in favour of the assessee. The matter is concluded by a recent decision of a three- member Bench of this Court in Novopan India Ltd., Hyderabad v. Collector of Central Excise and Customs, Hyderabad 1994 (6) JT SC 80. On this ground as well, the appellant is not entitled to any relief. The appeals are dismissed with Page 43 of 50 Downloaded on : Fri Feb 10 20:48:39 IST 2023 C/LPA/1068/2016 CAV JUDGMENT DATED: 09/02/2023 costs."
Supreme Court of India Cites 7 - Cited by 289 - Full Document
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