Tax Exemptions Given With Benevolent Object, Approach For ‘Exempting’ & ‘Including’ Subject Matters Under Tax Purview Can’t Be Same

Case: State of Odisha represented by Commissioner of Sales Tax, Cuttack v. Geetashree Industries & Ors.

Coram: Chief Justice Dr. S. Muralidhar and Dr. Justice Sanjeeb Kumar Panigrahi

Case No.: STREV No. 31 of 2011

Court Observation: “It is one thing to say that a certain product was exempted for the purposes of taxation by virtue of interpretation of an exemption notification, it is another to say that it is amenable to tax by bringing it within the ambit of another product shown in the Schedule to the OET Act and, therefore, bringing it within the fold of taxation. The approach to both cannot be the same.”

“…if one were to seek to buy ‘cattle feed’ in the market for such product, would one be given plain ‘chuni’? Again, the answer has to be in the negative. Clearly the traders in such products would understand the distinction between the two.”

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Keywords

Tax Exemptions, Benevolent Object,