1963 (4) TMI 50

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....s Tax Tribunal, are as follows: "(1) Whether in the facts and circumstances of the case the Tribunal is right in directing reduction of the tax rate from 7 per cent. or 5 per cent. as the case may be to 2 per cent. only, for the quarter ending 30th June, 1958; (2) Whether in the facts and circumstances of the case the Tribunal is right in its finding that the restrictions and conditions spec....

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....r commerce". But section 15 of the Act-which stated that under every sales tax law of a State the tax payable in respect of such declared goods shall not exceed 2 per cent. of the sale price-was not brought into force on that date. It was brought into force only on 1st October, 1958. In the meantime, Parliament passed another Act known as the Additional Duties of Excise (Goods of Special Importanc....

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....3.. It was contended on behalf of the Sales Tax Department that though section 7 of Act 58 of 1957 expressly stated that with effect from 1st April, 1958, the restrictions and conditions specified in section 15 of the Central Sales Tax Act, 1956, shall apply, so far as the imposi- tion of sales tax on declared goods was concerned, nevertheless, Parlia- ment was under the impression that by the 1st....

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....rdi- nary rule of construction would be that, those restrictions would apply irrespective of whether section 15 of the Central Sales Tax Act was actually brought into force on 1st April, 1958, or not. 4.. The Tribunal's view was therefore right and the point of law raised by the department was so untenable that it should not have been taken up before the Tribunal or here. 5.. The answers to ....