Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Constitution of lndia Art. 226 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Sales Tax - Nature of transaction - High Court's Jurisdiction to go into - Constitution of India, Art. 226 The appellant, a manufacturer of sugar and a dealer in petroleum products, was assessed to sales tax in respect of the consumption by it for its own motor vehicles of the petroleum products in which it dealt. The appellant , challenged , the assessment in respect of the consumption by it by way of a petition under Art. 226 of the Constitution before the High Court of Madhya Pradesh on the grounds that its own consumption did not amount to a sale under the relevant provisions of · the Madhya Bharat Sales of Motor Spirit Taxation. Act, 1953, , and that if such a transaction was held to be taxable under the provisions of the Act the provisions were_ unconstitutional ·and . beyond the legislative competence of the State and therefore the assessment would be an infringement of the rights of the petitioner under Art. 19 (IJ (f) and (g) of the Constitution. The High Court called for the agreement between the appellant company and Caltex (India) Limited and by construing the agreement came to the conclusion· that the appellant was not the owner of the petrol and rejected the petition though no point was taken by the Sales Tax Officer before it that the appellant was not the owner. Held, that the investigation of the- nature . of the trans,~ 'action was not a matter for the High Court but one for determination by the taxing authorities and that the High Court was in error in having itself determined the nature of the transaction. The order passed by the High Court cannot therefore, be upheld. |
Judge | Honble Mr. Justice J.C. Shah |
Neutral Citation | 1962 INSC 394 |
Petitioner | Bhopal Sugar Industries Ltd., Madhya Pradesh |
Respondent | D. P. Dube, Sales Tax Officer., Bhopal Region, Bhopal |
SCR | [1964] 1 S.C.R. 488 |
Judgement Date | 1962-12-21 |
Case Number | 578 |
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