Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | alidity of order of assesement Sales-tax Uttar Pradesh Sales Tax Act 1948 exempting hand-made biris |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Writ Petition |
Court | Supreme Court of India |
Disposal Nature | Petition Dismissed |
Headnote | Sales-tax-—Notification by State Government exempting hand-made biris--Validity of order of assesement—Uttar Pradesh Sales Tax Act, 1948 (U.P. XV of 1948) s. 4(1)(b).The appellant firm was a registered dealer in biris under the Uttar Pradesh Sales Tax Act, 1943. The Sales Tax Officer assessed it to sales tax provisionally for the quarter from April 1, 1958, to June 30, 1958. The appellant moved the High Court under Art. 226 of the Constitution but the petition was dismissed. It appealed to this Court by special leave and filed a petition under Art. 32 of the Constitution. Its case was that by the notification issued under s. 4(1)(b) of the Act on December 14, 1957, hand-made biris were exempted from sales tax and the order of assessment made by the Sales Tax Officer was based on a misconstruction of the same. The notification provided “that no tax shall be payable under the aforesaid Act with effect from December 14, 1957, by dealers in respect of the following classes of goods provided that the Additional Central Excise Duties leviable thereon from the closing of business on December 13, 1957, have been paid on such goods” and the classes of goods included “cigars, cigarettes, biris tobacco in any form xxxx”.Held, (Subha Rao, J., dissenting) that for the reasons given in the majority judgment of this Court in Ujjam Bai v. State of U. P.,the writ petition must fail.The exemption under the notification, properly construed, was conditional and applied only to goods on which additional Central Excise Duty was leviable and had been paid. Since no such duty was leviable on hand-made biris and none was paid, the condition precedent to exemption was not satisfied. The Sales Tax Officer had therefore correctly interpreted the notification and his order was correct. |
Judge | Hon'ble Mr. Justice J. L. Kapur Honble Mr. Justice K. Subba Rao |
Neutral Citation | 1962 INSC 131 |
Petitioner | M/s. Chhotabhai Jethabhai Patel & Co. |
Respondent | State Of Uttar Pradesh |
SCR | [1963] 1 S.C.R. 991 |
Judgement Date | 1962-04-10 |
Case Number | 195 |
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