Whether sugarcane falls within the term “green vegetables” and is therefore exempt from sales tax under section 6 of the Bihar Sales Tax Act, 1947?
Whether the appellant, being a producer of sugar cane, was not a “dealer” within the meaning of the Act?
The word “vegetable” in taxing statutes is to be understood as in common parlance, i.e., denoting a class of vegetables that are grown in a kitchen garden or on a farm and are used for the table.
Whether section 23(2) of the Land Acquisition Act, 1984, which provides for a higher solatium(compensation) proprio vigore (by its own force), applies to awards made after 24.09.1984, even if the land acquisition process started before that date?
What is the applicability of section 23(1A) of the Land Acquisition Act,1984, which provides for an additional amount of compensation, in acquisition proceedings?
Where an Act contains substantive, amending, or repealing provisions, it typically contains transitional provisions that regulate how those changes will take effect and modify their effect during the period of transition. If an Act does not include such provisions expressly, the Court must infer the intended transitional arrangements, considering the interpretative criteria that reflect Parliament’s intent.
If a strict grammatical interpretation of the law leads to absurdity or inconsistency, the Court could discard such interpretation and instead adopt one that aligns with the purpose of the legislature.