Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1976 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1976 (3) TMI 190 - SUPREME COURTWhether Sales Tax Tribunal is right in holding that jeera, dhania, panmohuri, methi, postak and pipali are oil-seeds within the meaning of section 14 of the Central Act and the tax payable under the State law in respect of the sale or purchase of these goods inside the State, cannot exceed 2 per cent of the sale or purchase price thereof? Whether the communication No. 4(8)-ST/57 dated 31st January, 1958, issued by the Government of India which is only an official communication having no statutory sanction behind it can have any legal effect to hold the goods in question as oil-seeds as understood in common parlance and whether such an official communication is binding on the State Government."whether it is a fit case for interference with the order of the High Court when it held that the Sales Tax Tribunal was right in its conclusion? Whether it is a fit case for interference with the order of the High Court when it held that the Sales Tax Tribunal was right in its conclusion? Held that:- Appeal dismissed. The Tribunal in the facts and circumstances of the case held that the particular commodities came within the definition of clause (vi) of section 14 of the Central Act, it is not possible to hold that it was not right. The answer to the first question by the High Court is, therefore, rightly in the affirmative. We do not also see anything wrong in the High Court's answering the second question in the way it did.
|