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1961 (4) TMI 69 - SC - VAT and Sales TaxWhether section 15 of the Assam Sales Tax Act, 1947, and rule 80 framed under the Act were ultra vires, being a breach of Article 286(2) of the Constitution? Held that:- Appeal allowed. Sub-section (2) stated that every dealer to whom sub-section (1) did not apply, shall be liable to be taxed under this Act, and that there was no mention of sub-section (1)A there. No doubt, sub-section (2) does not mention sub-section (1)A; but sub-section (1)A is not rendered ineffective by the omission. Sub-section (1)A speaks of its own force, and has to be given effect to, along with the remaining sub-sections of section 3. Sub-section (1)A has the added support of Article 286, and the Constitution must prevail. Thus, both Article 286 and sub-section (1)A of section 3 are there to save from taxation all sales in the course of inter- State trade or commerce, and there is no need to look further into the Act to see whether they are exempted once again or not.
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