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TMI Blog1971 (10) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of law were urged on behalf of the appellant in support of the appeals. The first contention urged was that section 3-D(1) of the U.P. Sales Tax Act, 1948 (to be hereinafter referred to as "the Act") is ultra vires the Constitution, firstly because under that section excessive legislative power had been delegated to the State Government and secondly, on the ground, that it discriminates between the registered dealers who made their purchases through licensed dealers and the registered dealers who made their purchases through dealers who are not licensed. The second contention taken was that Notification No. ST-7122/X-900(16)64 dated October 1, 1964, issued under section 3-D(1) of the Act imposing purchase tax on oil-seeds is invalid as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (16)64 dated October 1, 1964. In exercise of the powers under sub-section (1) of section 3-D of the Uttar Pradesh Sales Tax Act, 1948 (U.P. Act No. 15 of 1948), the Governor of Uttar Pradesh is pleased to notify that with effect from October 1, 1964, the turnover of first purchases in respect of goods mentioned below shall be liable to tax under section 3-D of the said Act. --------------------------------------------------------------------------- SI. No. Name of goods. Rate of tax. --------------------------------------------------------------------------- 1. Foodgrains including cereals and 1.5 paise per rupee. pulses 2. Gur 3 paise per rupee. 3. Oil-seeds 2 paise per rupee. * * * *" --------------------------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s tax not exceeding the maximum rate for the time being specified in section 15 of the Central Sales Tax Act, 1956, can be levied by the State Government on the turnover in respect of sales by dealers to the consumers. From an analysis of this provision, we get the following: (1) the tax to be levied is a sales tax; (2) levy in question is a single point levy; (3) the point of levy is the sale by the dealer to the consumer; and (4) the rate to be fixed by the State Government is not to exceed the maximum rate for the time being specified in section 15 of the Central Sales Tax Act, 1956. If we hold that provisions contained in section 3-AA continue to be in force in respect of dealing in oil-seeds then the appellant's contention that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer shall, for the purposes of sub-section (1), be presumed to be the first purchase by such dealer and every sale through a dealer shall, for the purposes of sub-section (2), be presumed to be sale to a first purchaser." For our present purpose, it is not necessary to refer to the secnd and and third provisos to section 3 and section 18. It may be noted that section 3-D was incorporated into the Act on August 1, 1958. The contention on behalf of the appellant was that section 3-AA is a special provision regarding certain specified class of goods including oil-seeds whereas section 3-D is a general provision. Hence dealings in respect of oil- seeds must be held to be governed exclusively by section 3-AA. In support of his contention, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section, no tax shall be levied under any other section in respect of the goods so notified. The ambit of this provision is very wide and it clearly takes in goods mentioned in section 3-AA. Now turning to section 3-AA, it is important to note that it begins by saying "notwithstanding anything contained in section 3 or 3-A". The non obstante clause does not take in section 3-D. If the Legislature intended to exclude the operation of section 3-D, in respect of matters covered by section 3-AA, nothing would have been easier than to say so. It could have said "notwithstanding anything contained in section 3, section 3-A and section 3-D ". But it did not choose to do that. Therefore there are no grounds to cut down the amplitude of the power c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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