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DINESH MAHESHWARI, VIKRAM NATH
STATE OF HARYANA – Appellant
Versus
DARONACHARYA COLLEGE OF ENGINEERING MANAGED BY SMT ANGURI DEVI CHARITABLE TRUST (REGD) – Respondent
ORDER :
Delay condoned.
2. The petitioners-State of Haryana and its Assistant Excise and Taxation Officer seek leave to appeal against the judgment and order dated 10.04.2015 in CWP No. 6087 of 2005 whereby the High Court of Punjab and Haryana at Chandigarh accepted the writ petition filed by the present respondents and quashed the Show Cause Notice proposing to deny the benefit of exemption from payment of passengers tax in terms of Memo dated 22.09.1970 issued under Section 10 of the Punjab Passengers and Goods Taxation Act, 1952 (as applicable to the State of Haryana).
3. Ms. Nidhi Gupta, learned Additional Advocate General appearing for the State of Haryana has, with all emphasis, argued that the High Court has been in error in passing the impugned order dated 10.04.2015, while looking at the purported intendment of the exemption notification. The learned counsel would contend that the approach of the High Court is not in conformity with the requirement of law as regards taxing statutes and further as regards the exemption notification or clauses. Learned counsel has referred to the following enunciation in Hansraj Gordhandas v. H.H. Dave, Assistant Collector of Central Excise & C
The judgment emphasizes the need for a strict construction of exemption provisions and the interpretation of the plain language of the notification, highlighting that exemptions should be construed i....
Burden of proving applicability would be on assessee to show that his case comes within parameters of exemption clause or exemption notification.
The main legal point established in the judgment is the strict construction of exemption notifications, the importance of consistency in decision-making, and the absence of ambiguity in the words emp....
Exemptions under G.O.Ms. No. 1091 are general under state law but do not qualify as general exemptions under the Central Sales Tax Act due to specific conditions in the exemption notification.
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