1978 (6) TMI 164

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 6 framed under the General Sales Tax Act, 1125. The rule, as it stood at the relevant time, namely, the period with which these two writ petitions are concerned. was as follows:   "6. The sale of any of the goods mentioned in items (i) to (ix) in section 3, sub-section (2), shall be subject to the tax specified in that sub-section at the stage of sale by the person who in the State is the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....article 14 are numerous which have explained the reasonable basis for a classification and also the wider power given to the legislature in the matter of classification for purpose of a taxing statute. In the light of the decisions and principles little material was placed before us. We have been unable to find any ground to hold that the section violates article 14. 3.. In order to understand ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....silk cloth other than that Eight naye paise. woven on handloom. (ii) ** ** (iii) All hosiery goods other than Eight naye paise." those made wholly of cotton. The section, as we understand, allows tax to be levied at such single point in the series of sales by successive dealers as may be prescribed by the rules. The function and province of the rule therefore is to specify the single p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....period of less than a year between the 30th day of May, 1950, and the 31st day of March, 1951. In these circumstances, we think we should hold that 'explanation sales' are not within the purview of that rule and that the first sale specified is the first intra-State sale by a dealer like the petitioner who is not exempt from taxation under section 3(3) of the Act. It follows that the petition shou....