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1958 (4) TMI 42 - SC - VAT and Sales Tax


  1. 2024 (1) TMI 443 - SC
  2. 2023 (5) TMI 744 - SC
  3. 2022 (8) TMI 168 - SC
  4. 2020 (12) TMI 140 - SC
  5. 2020 (6) TMI 181 - SC
  6. 2020 (5) TMI 148 - SC
  7. 2019 (12) TMI 225 - SC
  8. 2019 (11) TMI 1678 - SC
  9. 2019 (10) TMI 160 - SC
  10. 2016 (9) TMI 519 - SC
  11. 2016 (6) TMI 476 - SC
  12. 2015 (8) TMI 749 - SC
  13. 2014 (5) TMI 265 - SC
  14. 2013 (11) TMI 1587 - SC
  15. 2013 (9) TMI 853 - SC
  16. 2011 (8) TMI 1107 - SC
  17. 2010 (10) TMI 4 - SC
  18. 2010 (4) TMI 139 - SC
  19. 2008 (8) TMI 21 - SC
  20. 2008 (5) TMI 43 - SC
  21. 2008 (4) TMI 484 - SC
  22. 2008 (1) TMI 2 - SC
  23. 2007 (9) TMI 598 - SC
  24. 2007 (5) TMI 591 - SC
  25. 2007 (5) TMI 18 - SC
  26. 2007 (4) TMI 357 - SC
  27. 2007 (2) TMI 73 - SC
  28. 2007 (1) TMI 91 - SC
  29. 2006 (7) TMI 17 - SC
  30. 2006 (5) TMI 182 - SC
  31. 2006 (4) TMI 118 - SC
  32. 2006 (3) TMI 1 - SC
  33. 2005 (8) TMI 359 - SC
  34. 2005 (2) TMI 519 - SC
  35. 2004 (4) TMI 1 - SC
  36. 2004 (3) TMI 758 - SC
  37. 2004 (2) TMI 341 - SC
  38. 2001 (1) TMI 248 - SC
  39. 2000 (8) TMI 1098 - SC
  40. 2000 (5) TMI 980 - SC
  41. 2000 (2) TMI 2 - SC
  42. 1997 (1) TMI 459 - SC
  43. 1996 (5) TMI 363 - SC
  44. 1994 (11) TMI 353 - SC
  45. 1992 (11) TMI 254 - SC
  46. 1992 (1) TMI 5 - SC
  47. 1989 (5) TMI 292 - SC
  48. 1989 (5) TMI 50 - SC
  49. 1989 (3) TMI 356 - SC
  50. 1989 (1) TMI 359 - SC
  51. 1988 (5) TMI 338 - SC
  52. 1986 (4) TMI 50 - SC
  53. 1986 (3) TMI 328 - SC
  54. 1985 (10) TMI 258 - SC
  55. 1985 (3) TMI 226 - SC
  56. 1984 (2) TMI 357 - SC
  57. 1983 (12) TMI 259 - SC
  58. 1977 (12) TMI 118 - SC
  59. 1977 (11) TMI 139 - SC
  60. 1977 (4) TMI 150 - SC
  61. 1976 (12) TMI 164 - SC
  62. 1976 (4) TMI 190 - SC
  63. 1976 (3) TMI 177 - SC
  64. 1975 (9) TMI 155 - SC
  65. 1974 (10) TMI 81 - SC
  66. 1974 (5) TMI 94 - SC
  67. 1973 (4) TMI 114 - SC
  68. 1972 (10) TMI 4 - SC
  69. 1972 (1) TMI 80 - SC
  70. 1971 (11) TMI 140 - SC
  71. 1971 (10) TMI 89 - SC
  72. 1971 (3) TMI 88 - SC
  73. 1970 (7) TMI 61 - SC
  74. 1970 (3) TMI 105 - SC
  75. 1970 (2) TMI 87 - SC
  76. 1969 (2) TMI 130 - SC
  77. 1968 (8) TMI 114 - SC
  78. 1968 (4) TMI 64 - SC
  79. 1967 (11) TMI 94 - SC
  80. 1967 (11) TMI 96 - SC
  81. 1967 (9) TMI 121 - SC
  82. 1967 (9) TMI 115 - SC
  83. 1967 (5) TMI 58 - SC
  84. 1967 (4) TMI 131 - SC
  85. 1966 (10) TMI 136 - SC
  86. 1966 (9) TMI 97 - SC
  87. 1965 (12) TMI 108 - SC
  88. 1965 (11) TMI 123 - SC
  89. 1965 (11) TMI 124 - SC
  90. 1965 (11) TMI 136 - SC
  91. 1965 (1) TMI 44 - SC
  92. 1965 (1) TMI 57 - SC
  93. 1964 (11) TMI 65 - SC
  94. 1964 (11) TMI 58 - SC
  95. 1963 (3) TMI 53 - SC
  96. 1962 (12) TMI 31 - SC
  97. 1962 (12) TMI 29 - SC
  98. 1962 (11) TMI 21 - SC
  99. 1961 (12) TMI 65 - SC
  100. 1961 (10) TMI 72 - SC
  101. 1961 (10) TMI 56 - SC
  102. 1961 (8) TMI 37 - SC
  103. 1961 (4) TMI 78 - SC
  104. 1961 (4) TMI 74 - SC
  105. 1961 (4) TMI 66 - SC
  106. 1960 (12) TMI 83 - SC
  107. 1959 (12) TMI 39 - SC
  108. 1958 (4) TMI 65 - SC
  109. 1958 (4) TMI 61 - SC
  110. 1958 (4) TMI 48 - SC
  111. 2024 (7) TMI 1340 - HC
  112. 2024 (5) TMI 927 - HC
  113. 2024 (6) TMI 2 - HC
  114. 2023 (12) TMI 227 - HC
  115. 2023 (5) TMI 926 - HC
  116. 2023 (4) TMI 866 - HC
  117. 2023 (3) TMI 431 - HC
  118. 2023 (3) TMI 884 - HC
  119. 2022 (12) TMI 595 - HC
  120. 2022 (11) TMI 146 - HC
  121. 2022 (9) TMI 60 - HC
  122. 2022 (8) TMI 224 - HC
  123. 2022 (5) TMI 397 - HC
  124. 2022 (4) TMI 928 - HC
  125. 2022 (5) TMI 1359 - HC
  126. 2022 (1) TMI 561 - HC
  127. 2021 (9) TMI 470 - HC
  128. 2021 (8) TMI 1377 - HC
  129. 2021 (5) TMI 668 - HC
  130. 2020 (9) TMI 542 - HC
  131. 2020 (6) TMI 328 - HC
  132. 2020 (6) TMI 119 - HC
  133. 2020 (3) TMI 828 - HC
  134. 2020 (6) TMI 84 - HC
  135. 2020 (6) TMI 57 - HC
  136. 2020 (4) TMI 799 - HC
  137. 2020 (11) TMI 798 - HC
  138. 2020 (3) TMI 6 - HC
  139. 2019 (11) TMI 1782 - HC
  140. 2019 (4) TMI 579 - HC
  141. 2019 (3) TMI 1017 - HC
  142. 2019 (3) TMI 438 - HC
  143. 2018 (12) TMI 1972 - HC
  144. 2018 (7) TMI 972 - HC
  145. 2018 (1) TMI 911 - HC
  146. 2018 (1) TMI 614 - HC
  147. 2017 (12) TMI 1444 - HC
  148. 2017 (12) TMI 1847 - HC
  149. 2017 (9) TMI 6 - HC
  150. 2017 (8) TMI 522 - HC
  151. 2017 (7) TMI 1076 - HC
  152. 2017 (5) TMI 734 - HC
  153. 2017 (4) TMI 1598 - HC
  154. 2017 (3) TMI 213 - HC
  155. 2016 (8) TMI 1188 - HC
  156. 2016 (8) TMI 502 - HC
  157. 2016 (7) TMI 480 - HC
  158. 2016 (7) TMI 1271 - HC
  159. 2016 (4) TMI 1205 - HC
  160. 2016 (5) TMI 1150 - HC
  161. 2016 (4) TMI 895 - HC
  162. 2016 (2) TMI 1152 - HC
  163. 2016 (2) TMI 175 - HC
  164. 2015 (12) TMI 470 - HC
  165. 2015 (5) TMI 461 - HC
  166. 2016 (1) TMI 870 - HC
  167. 2015 (6) TMI 583 - HC
  168. 2015 (5) TMI 882 - HC
  169. 2015 (9) TMI 779 - HC
  170. 2015 (11) TMI 46 - HC
  171. 2015 (2) TMI 1014 - HC
  172. 2015 (2) TMI 796 - HC
  173. 2014 (11) TMI 1070 - HC
  174. 2014 (11) TMI 393 - HC
  175. 2014 (12) TMI 483 - HC
  176. 2014 (12) TMI 19 - HC
  177. 2014 (9) TMI 1052 - HC
  178. 2014 (7) TMI 1373 - HC
  179. 2014 (7) TMI 488 - HC
  180. 2014 (7) TMI 660 - HC
  181. 2014 (4) TMI 447 - HC
  182. 2014 (4) TMI 328 - HC
  183. 2014 (3) TMI 1043 - HC
  184. 2014 (2) TMI 1385 - HC
  185. 2014 (2) TMI 765 - HC
  186. 2014 (11) TMI 966 - HC
  187. 2013 (12) TMI 1586 - HC
  188. 2013 (12) TMI 743 - HC
  189. 2013 (8) TMI 606 - HC
  190. 2013 (7) TMI 23 - HC
  191. 2013 (7) TMI 101 - HC
  192. 2014 (9) TMI 417 - HC
  193. 2013 (1) TMI 711 - HC
  194. 2015 (1) TMI 452 - HC
  195. 2013 (6) TMI 586 - HC
  196. 2014 (9) TMI 300 - HC
  197. 2012 (7) TMI 671 - HC
  198. 2012 (11) TMI 978 - HC
  199. 2011 (12) TMI 77 - HC
  200. 2011 (9) TMI 46 - HC
  201. 2011 (9) TMI 688 - HC
  202. 2011 (9) TMI 216 - HC
  203. 2011 (5) TMI 325 - HC
  204. 2011 (4) TMI 1010 - HC
  205. 2011 (4) TMI 1229 - HC
  206. 2011 (4) TMI 1267 - HC
  207. 2011 (4) TMI 566 - HC
  208. 2011 (3) TMI 1506 - HC
  209. 2011 (3) TMI 1505 - HC
  210. 2011 (3) TMI 1526 - HC
  211. 2011 (2) TMI 307 - HC
  212. 2011 (2) TMI 1253 - HC
  213. 2011 (2) TMI 1296 - HC
  214. 2011 (1) TMI 1196 - HC
  215. 2011 (1) TMI 1273 - HC
  216. 2010 (12) TMI 34 - HC
  217. 2010 (10) TMI 930 - HC
  218. 2010 (9) TMI 985 - HC
  219. 2010 (8) TMI 13 - HC
  220. 2013 (2) TMI 448 - HC
  221. 2010 (7) TMI 174 - HC
  222. 2010 (6) TMI 737 - HC
  223. 2010 (5) TMI 759 - HC
  224. 2010 (5) TMI 764 - HC
  225. 2010 (4) TMI 1002 - HC
  226. 2010 (4) TMI 969 - HC
  227. 2010 (3) TMI 999 - HC
  228. 2010 (2) TMI 1094 - HC
  229. 2010 (2) TMI 1093 - HC
  230. 2010 (2) TMI 1057 - HC
  231. 2010 (1) TMI 1101 - HC
  232. 2009 (9) TMI 879 - HC
  233. 2009 (9) TMI 933 - HC
  234. 2009 (8) TMI 1163 - HC
  235. 2009 (8) TMI 1078 - HC
  236. 2009 (3) TMI 956 - HC
  237. 2009 (3) TMI 925 - HC
  238. 2009 (2) TMI 749 - HC
  239. 2009 (2) TMI 748 - HC
  240. 2009 (1) TMI 793 - HC
  241. 2008 (9) TMI 1012 - HC
  242. 2008 (8) TMI 824 - HC
  243. 2008 (2) TMI 350 - HC
  244. 2007 (9) TMI 599 - HC
  245. 2007 (8) TMI 662 - HC
  246. 2006 (12) TMI 470 - HC
  247. 2006 (11) TMI 174 - HC
  248. 2006 (10) TMI 377 - HC
  249. 2006 (9) TMI 519 - HC
  250. 2006 (5) TMI 461 - HC
  251. 2006 (3) TMI 685 - HC
  252. 2006 (1) TMI 554 - HC
  253. 2005 (3) TMI 766 - HC
  254. 2005 (2) TMI 810 - HC
  255. 2003 (11) TMI 565 - HC
  256. 2003 (9) TMI 728 - HC
  257. 2003 (8) TMI 478 - HC
  258. 2003 (7) TMI 665 - HC
  259. 2001 (9) TMI 1080 - HC
  260. 2001 (2) TMI 990 - HC
  261. 2001 (1) TMI 951 - HC
  262. 2000 (6) TMI 793 - HC
  263. 1999 (12) TMI 834 - HC
  264. 1999 (7) TMI 646 - HC
  265. 1999 (2) TMI 637 - HC
  266. 1998 (10) TMI 525 - HC
  267. 1998 (4) TMI 505 - HC
  268. 1997 (9) TMI 571 - HC
  269. 1997 (8) TMI 483 - HC
  270. 1997 (7) TMI 635 - HC
  271. 1996 (12) TMI 365 - HC
  272. 1996 (10) TMI 450 - HC
  273. 1995 (12) TMI 363 - HC
  274. 1995 (10) TMI 202 - HC
  275. 1995 (7) TMI 388 - HC
  276. 1995 (3) TMI 56 - HC
  277. 1995 (3) TMI 445 - HC
  278. 1995 (3) TMI 443 - HC
  279. 1995 (2) TMI 21 - HC
  280. 1994 (11) TMI 402 - HC
  281. 1994 (11) TMI 390 - HC
  282. 1994 (11) TMI 420 - HC
  283. 1994 (9) TMI 59 - HC
  284. 1994 (6) TMI 198 - HC
  285. 1994 (3) TMI 363 - HC
  286. 1993 (7) TMI 37 - HC
  287. 1993 (1) TMI 263 - HC
  288. 1992 (12) TMI 208 - HC
  289. 1992 (9) TMI 330 - HC
  290. 1992 (9) TMI 322 - HC
  291. 1992 (4) TMI 223 - HC
  292. 1992 (2) TMI 321 - HC
  293. 1991 (3) TMI 370 - HC
  294. 1991 (2) TMI 380 - HC
  295. 1990 (11) TMI 354 - HC
  296. 1990 (7) TMI 317 - HC
  297. 1990 (5) TMI 31 - HC
  298. 1990 (2) TMI 283 - HC
  299. 1989 (10) TMI 9 - HC
  300. 1989 (9) TMI 356 - HC
  301. 1989 (1) TMI 138 - HC
  302. 1988 (12) TMI 317 - HC
  303. 1988 (5) TMI 355 - HC
  304. 1988 (2) TMI 453 - HC
  305. 1987 (8) TMI 411 - HC
  306. 1987 (5) TMI 364 - HC
  307. 1987 (3) TMI 127 - HC
  308. 1986 (11) TMI 363 - HC
  309. 1986 (2) TMI 297 - HC
  310. 1986 (1) TMI 362 - HC
  311. 1985 (8) TMI 339 - HC
  312. 1985 (1) TMI 288 - HC
  313. 1984 (11) TMI 304 - HC
  314. 1984 (6) TMI 215 - HC
  315. 1983 (8) TMI 242 - HC
  316. 1983 (2) TMI 267 - HC
  317. 1982 (10) TMI 41 - HC
  318. 1982 (9) TMI 215 - HC
  319. 1981 (10) TMI 166 - HC
  320. 1978 (11) TMI 128 - HC
  321. 1976 (2) TMI 21 - HC
  322. 1975 (9) TMI 48 - HC
  323. 1975 (9) TMI 161 - HC
  324. 1972 (3) TMI 78 - HC
  325. 1972 (1) TMI 92 - HC
  326. 1971 (5) TMI 8 - HC
  327. 1969 (2) TMI 163 - HC
  328. 1968 (10) TMI 28 - HC
  329. 1968 (1) TMI 46 - HC
  330. 1967 (3) TMI 93 - HC
  331. 1966 (9) TMI 120 - HC
  332. 1964 (11) TMI 84 - HC
  333. 1964 (3) TMI 74 - HC
  334. 1963 (5) TMI 46 - HC
  335. 1963 (2) TMI 41 - HC
  336. 1962 (12) TMI 52 - HC
  337. 1962 (11) TMI 33 - HC
  338. 1962 (11) TMI 40 - HC
  339. 1962 (3) TMI 61 - HC
  340. 1960 (9) TMI 89 - HC
  341. 1960 (7) TMI 61 - HC
  342. 1960 (1) TMI 27 - HC
  343. 1959 (12) TMI 26 - HC
  344. 1959 (12) TMI 22 - HC
  345. 1959 (2) TMI 23 - HC
  346. 1958 (9) TMI 59 - HC
  347. 2024 (8) TMI 658 - AT
  348. 2024 (4) TMI 1038 - AT
  349. 2024 (6) TMI 1039 - AT
  350. 2024 (3) TMI 920 - AT
  351. 2024 (3) TMI 234 - AT
  352. 2024 (2) TMI 306 - AT
  353. 2024 (1) TMI 888 - AT
  354. 2024 (1) TMI 521 - AT
  355. 2024 (1) TMI 137 - AT
  356. 2023 (10) TMI 886 - AT
  357. 2023 (9) TMI 1374 - AT
  358. 2023 (7) TMI 201 - AT
  359. 2023 (5) TMI 12 - AT
  360. 2022 (12) TMI 1142 - AT
  361. 2022 (7) TMI 1184 - AT
  362. 2022 (7) TMI 1182 - AT
  363. 2022 (4) TMI 426 - AT
  364. 2022 (2) TMI 1122 - AT
  365. 2022 (1) TMI 509 - AT
  366. 2021 (8) TMI 796 - AT
  367. 2021 (3) TMI 823 - AT
  368. 2020 (9) TMI 125 - AT
  369. 2020 (4) TMI 103 - AT
  370. 2020 (3) TMI 914 - AT
  371. 2019 (12) TMI 1207 - AT
  372. 2019 (11) TMI 1594 - AT
  373. 2020 (3) TMI 457 - AT
  374. 2019 (9) TMI 793 - AT
  375. 2019 (9) TMI 792 - AT
  376. 2019 (8) TMI 1188 - AT
  377. 2019 (7) TMI 1785 - AT
  378. 2019 (5) TMI 1014 - AT
  379. 2019 (2) TMI 437 - AT
  380. 2018 (10) TMI 218 - AT
  381. 2018 (9) TMI 1073 - AT
  382. 2018 (8) TMI 178 - AT
  383. 2018 (6) TMI 1506 - AT
  384. 2018 (5) TMI 1311 - AT
  385. 2018 (5) TMI 985 - AT
  386. 2018 (4) TMI 799 - AT
  387. 2018 (4) TMI 741 - AT
  388. 2018 (1) TMI 717 - AT
  389. 2016 (9) TMI 1238 - AT
  390. 2016 (3) TMI 679 - AT
  391. 2016 (1) TMI 448 - AT
  392. 2015 (8) TMI 974 - AT
  393. 2015 (9) TMI 517 - AT
  394. 2015 (3) TMI 748 - AT
  395. 2014 (12) TMI 1141 - AT
  396. 2014 (12) TMI 169 - AT
  397. 2014 (11) TMI 167 - AT
  398. 2014 (9) TMI 150 - AT
  399. 2013 (9) TMI 644 - AT
  400. 2013 (8) TMI 18 - AT
  401. 2012 (12) TMI 232 - AT
  402. 2012 (6) TMI 719 - AT
  403. 2011 (3) TMI 598 - AT
  404. 2011 (3) TMI 826 - AT
  405. 2011 (3) TMI 546 - AT
  406. 2011 (3) TMI 538 - AT
  407. 2011 (1) TMI 650 - AT
  408. 2010 (12) TMI 40 - AT
  409. 2010 (12) TMI 745 - AT
  410. 2010 (5) TMI 46 - AT
  411. 2009 (12) TMI 729 - AT
  412. 2009 (1) TMI 443 - AT
  413. 2008 (10) TMI 49 - AT
  414. 2008 (8) TMI 97 - AT
  415. 2007 (8) TMI 371 - AT
  416. 2006 (10) TMI 35 - AT
  417. 2006 (7) TMI 262 - AT
  418. 2006 (7) TMI 245 - AT
  419. 2006 (7) TMI 624 - AT
  420. 2006 (3) TMI 187 - AT
  421. 2006 (3) TMI 37 - AT
  422. 2006 (1) TMI 176 - AT
  423. 2006 (1) TMI 174 - AT
  424. 2005 (9) TMI 123 - AT
  425. 2005 (6) TMI 226 - AT
  426. 2004 (6) TMI 273 - AT
  427. 2003 (9) TMI 303 - AT
  428. 2001 (9) TMI 258 - AT
  429. 1998 (12) TMI 579 - AT
  430. 1998 (12) TMI 575 - AT
  431. 1997 (4) TMI 476 - AT
  432. 1995 (1) TMI 120 - AT
  433. 1992 (12) TMI 206 - AT
  434. 1992 (7) TMI 148 - AT
  435. 1992 (5) TMI 182 - AT
  436. 1992 (4) TMI 77 - AT
  437. 1989 (10) TMI 130 - AT
  438. 1987 (9) TMI 174 - AT
  439. 2023 (1) TMI 632 - AAAR
  440. 2022 (12) TMI 806 - AAAR
  441. 2021 (7) TMI 1368 - AAAR
  442. 2024 (7) TMI 358 - AAR
  443. 2024 (1) TMI 702 - AAR
  444. 2023 (12) TMI 1049 - AAR
  445. 2023 (8) TMI 1349 - AAR
  446. 2023 (5) TMI 964 - AAR
  447. 2022 (8) TMI 1040 - AAR
  448. 2022 (4) TMI 185 - AAR
  449. 2022 (2) TMI 1099 - AAR
  450. 2021 (6) TMI 481 - AAR
  451. 2020 (5) TMI 215 - AAR
  452. 2019 (11) TMI 1145 - AAR
  453. 2018 (11) TMI 1573 - AAR
  454. 2018 (12) TMI 533 - AAR
  455. 2018 (12) TMI 227 - AAR
  456. 2010 (8) TMI 11 - AAR
  457. 2010 (2) TMI 186 - AAR
  458. 2010 (1) TMI 47 - AAR
  459. 2009 (7) TMI 1241 - AAR
  460. 2009 (6) TMI 28 - AAR
Issues Involved:
1. Validity of Tax on Materials Used in Works Contracts
2. Taxation on Supply of Food Grains to Workmen
3. Interpretation of "Sale of Goods" in Entry 48 of List II, Schedule VII, Government of India Act, 1935

Detailed Analysis:

1. Validity of Tax on Materials Used in Works Contracts:
The primary issue was whether the Madras General Sales Tax Act, as amended in 1947, could impose a tax on the value of materials used in the execution of works contracts. The respondents argued that the Madras Legislature lacked the power to impose such a tax under Entry 48 in List II of Schedule VII of the Government of India Act, 1935, as there was no sale transaction regarding those materials.

The Court examined the definition of "sale" under the Madras General Sales Tax Act and compared it to the legal understanding of "sale" in the Indian Sale of Goods Act, 1930. The Court held that the term "sale of goods" in Entry 48 must be interpreted in its legal sense, which includes an agreement to sell, a price, and the transfer of property in goods. The Court concluded that in a building contract, which is entire and indivisible, there is no sale of goods as defined under the Sale of Goods Act. Therefore, the Madras Legislature did not have the authority to impose a tax on the value of materials used in such contracts, and the provisions of the Madras General Sales Tax (Amendment) Act, 1947, were deemed ultra vires.

2. Taxation on Supply of Food Grains to Workmen:
The respondents contended that they were not engaged in the business of selling food grains, which were supplied to workmen in remote construction sites and adjusted against their wages. The Sales Tax Appellate Tribunal included the value of these food grains in the taxable turnover, but the High Court of Madras ruled in favor of the respondents, stating that the supply of food grains was not a business transaction and lacked a profit motive.

Before the Supreme Court, the Advocate-General of Madras did not press the appeal concerning the sum of Rs. 1,98,929-0-3, effectively conceding that the supply of food grains to workmen was not taxable under the Act.

3. Interpretation of "Sale of Goods" in Entry 48 of List II, Schedule VII, Government of India Act, 1935:
The core issue was the interpretation of "sale of goods" in Entry 48. The Court noted that the term "sale of goods" has a well-defined legal meaning, which includes an agreement to sell, a price, and the transfer of property in goods. The Court rejected the argument that the term should be interpreted broadly to include transactions not traditionally considered sales under the Sale of Goods Act.

The Court reviewed various authorities and precedents, including decisions from other jurisdictions like Australia and America, which had similar issues. The Court concluded that the expression "sale of goods" in Entry 48 must be interpreted in its legal sense, as understood in the Sale of Goods Act, 1930. Therefore, the Madras General Sales Tax Act's provisions imposing a tax on the value of materials used in works contracts were ultra vires the powers of the Provincial Legislature.

Conclusion:
The Supreme Court dismissed the appeal, holding that the Madras General Sales Tax (Amendment) Act, 1947, was ultra vires in imposing a tax on the value of materials used in works contracts. The supply of food grains to workmen was also not taxable under the Act. The Court emphasized that the term "sale of goods" in Entry 48 must be interpreted in its legal sense, consistent with the Sale of Goods Act, 1930.

 

 

 

 

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