2024-VIL-26-SC
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VAT Supreme Court Cases

Gujarat Value Added Tax Act, 2003 - State challenge to the judgment of the High Court affirming the order of the Tax Tribunal - The respondent-dealer calculated the taxable turnover of its purchases within the State by excluding the amount representing VAT and value of purchases on which no credit was claimed, under the provisions of Section 11(3)(b) of the Gujarat VAT Act, 2003 - Whether the lower Court erred in holding that the VAT paid on purchases is required to be excluded for computing the "taxable turnover of purchases" under Section 11(3)(b) of the GVAT Act – HELD - the definition of "purchase price" under Section 2(18) of the GVAT Act is exhaustive and does not include the Value Added Tax component - The tax statutes have to be interpreted strictly which means that the legislature mandates taxing certain persons in certain circumstances which cannot be expanded or interpreted to include those who were not intended or comprehended - The use of the word “means” denote the intention of the legislature to restrict the scope of the “purchase price” to the categories enumerated in the definition itself - the legislature did not intend to include the Value Added Tax within the definition of "purchase price" as the same is not found mentioned in the categories of tax/duties enumerated thereunder - the taxable turnover of purchases must be calculated after deducting both the VAT component paid on purchases and the value of purchases on which no tax credit was claimed nor granted, in accordance with the provisions of Section 11(3)(b) of the GVAT Act - The order passed by the Tribunal as has been upheld vide the impugned judgment of the High Court being in accordance with law calls for no interference – the appeal is dismissed
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