https://www.taxtmi.com/caselaws?id=128937 The proviso to section 5(3)(a) of the Mysore Sales Tax Act, 1957 deemed the State Government to be the first dealer for sales of arrack and special liquor, and section 19 operated as the machinery for collecting tax on those sales. The statutory language was treated as plain and unambiguous, so no restrictive construction was applied. The contention that "the State Government" meant the Union Government was rejected as untenable, and the constitutional objection was not pressed. The challenge to the levy and collection of tax on the specified liquor sales therefore failed. en-us Mon, 06 Jul 1964 00:00:00 +0530 Mon, 15 Apr 2013 14:06:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128937 The proviso to section 5(3)(a) of the Mysore Sales Tax Act, 1957 deemed the State Government to be the first dealer for sales of arrack and special liquor, and section 19 operated as the machinery for collecting tax on those sales. The statutory language was treated as plain and unambiguous, so no restrictive construction was applied. The contention that "the State Government" meant the Union Government was rejected as untenable, and the constitutional objection was not pressed. The challenge to the levy and collection of tax on the specified liquor sales therefore failed. Case-Laws VAT and Sales Tax Mon, 06 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128937