1951 (4) TMI 22

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....ted the levy of tax on certain eatables. The Hyderabad General Sales Tax Act was passed on 14th April, 1950. The items in the Schedule which ac- cording to the petitioners are exempt from the levy of sales tax are given in Schedule I under Section 2(f) of the above Act. Section 2(f) defines exempted goods and such goods have been mentioned in Schedule I of the Act. The petitioners before us contend that the items of Serial Nos. 1 to 16 in the above Schedule are items which are exempt from sales tax. It is contended that the items mentioned in the Schedule are only indicative of the articles which are exempt from sales tax and the list is not ex- haustive. It is argued that rice is mentioned in the Schedule as one of the items which are exem....

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....ied to Part B States by Act No. LII of 1950. Essential commodities have been defined in Section 2 of the aforesaid Act, and in Section 2(c) food-stuffs have been included. Therefore it was urged that inasmuch as food-stuffs have been included among the essential commodities in the Essential Supplies Temporary Powers Act the State Legislature could not pass any law which purported to levy a tax on a commodity which had been declared to be an essential commodity. There could not be a more fantastic argu- ment than this. The law relied upon by the learned Advocates, namely, the Essential Supplies Temporary Powers Act is a law which relates to the regulation, control, production, supply and distribution of essential commodities, while what i....