1967 (4) TMI 131 - SC - VAT and Sales Tax

Interpretation of the relevant provisions of the Punjab General Sales Tax Act, 1948 (Punjab Act 46 of 1948) as amended by Punjab Act of 1958, relating to three categories of goods, namely, oil-seeds, iron and cotton

Held that:- Appeal dismissed.Pursuant to the provisions of section 15 of the Central Sales Tax Act before it was amended, Act 7 of 1958 added clause (ff) to section 2 of the principal Act fixing the same stage indicated by section 15 of the Central Act, i.e., the stage when the purchase is made by a dealer for use in the manufacture of goods. This section was amended by Act 13 of 1959, and Act 24 of 1959. Under the later amendment in clause (ff) of section 2 for the words "goods for use in the manufacture of goods for sale" the words "goods specified in Schedule 'C' for use in the manufacture of goods for sale" were substituted, that is to say, the stage for taxation prescribed in the earlier definition was amended. It may be recalled that under the Central Sales Tax Act, as amended, the description of the stage was omitted, but that does not affect the question, for that description is maintained even under the amended clause (ff). It follows from the said discussion that the Punjab General Sales Tax Act, during the crucial period which is the subject-matter of these appeals, in terms fixed a stage for taxation, i.e., the stage of purchase by a dealer for use in the manufacture of goods. There are, therefore, no merits in this contention either.