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1967 (11) TMI 96 - SUPREME COURT
The Explanation to section 2(g) of the Madras General Sales Tax Act (1 of 1959) is not ultra vires the Legislature.
Whether any part of the Explanation (1) to section 2(n) is ultra vires the Legislature does not fall to be determined in this case, for, we are of the view that the transactions of the respondent-Society fell within the substantive part of the definition of the expression "sale", and on that account those transactions are taxable under the Madras General Sales Tax Act (1 of 1959).
The appeals must therefore be allowed, and the petitions filed by the Society dismissed. In view of the order passed by this Court on August 12, 1965, when leave was granted to appeal to this Court, the appellant will pay costs of these appeals to the respondent.