TMI Blog1962 (1) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... this means the petitioner will not be able to compete with the manufacturers outside the State of Assam. Assuming that this is so, it is clear that goods which are purchased are put to different uses and if the Legislature thinks that certain classes of goods should pay the tax and not others that is a question of policy into which the courts cannot enter. - Petition No. 184 of 1961 - - - Dated:- 12-1-1962 - SINHA B.P., KAPUR J.L., HIDAYATULLAH M., SHAH J.C. AND MUDHOLKAR J.R. JJ. C.B. Agarwala, Senior Advocate, (R.L. Agarwala and P.C. Agarwala, advocates, with him), for the petitioner. Naunil Lal, Advocate, for the respondents. -------------------------------------------------- The Judgment of the Court was deli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply goods according to orders received and others who manufacture goods on their own account and sell them; (2) that the restriction imposed by the amending Act is excessive and violative of Article 19(1)(f); and (3) that the refusal to amend the registration certificate by not reinstating the articles mentioned above affects the rights of the petitioner company under Article 19(1)(f). For the purpose of deciding these questions it is necessary to refer to the scheme of the Assam Sales Tax Act, 1947 (Act XVII of 1947). By section 2 (2)(a)(b) of that Act "contract" is defined as: "2. In this Act, unless there is anything repugnant in the subject or context,- (2) 'contract' means any agreement for carrying out for cash or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icate of registration as being intended by him for use in manufacture or production of any goods for sale" has now been omitted. The argument raised was that by the omission of sub-clause (b) discrimination was intended as between materials which were to be used for manufacture of goods and to be sold on their own account by the petitioner company and materials which were purchased for use in the execution of any contract. It was also contended that the object of the amendment of the Sales Tax Act was to prevent evasion of sales tax by manufacturing goods and sending them out of the State and therefore that object could have been achieved by taxing only those materials which were so intended. The amending Act is really a part of the gener ..... X X X X Extracts X X X X X X X X Extracts X X X X
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