TMI Blog1971 (10) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... 969, - - - Dated:- 21-10-1971 - HEGDE K.S. AND KHANNA H.R. JJ. J.P. Goyal and Sobhagmal Jain, Advocates, for the appellant. Dr. L.M. Singhvi, Senior Advocate (O.P. Rana, Advocate, with him), for the respondents. -------------------------------------------------- The judgment of the court was delivered by HEGDE, J.- These are appeals by certificate. They are by the same appellant and they raise common questions of law. Hence they are considered together. Two questions 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eafter it took up the matter in revision before the revising authority. There again it substantially failed. Aggrieved by that decision, it moved the High Court of Allahabad for a writ of certiorari quashing the levy of purchase tax imposed on it in respect of its purchases of oil-seeds. The High Court rejected those petitions. Hence these appeals. We shall now extract the impugned notification to the extent it is material for the purpose of this appeal. It reads thus: "Notification No. ST-7122/X-900(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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, every sale by a dealer shall, for the purposes of sub-section (1) be presumed to be to a consumer. Explanation .-A sale of any of the goods specified in sub-section (1) to a registered dealer who does not purchase them for resale in the same condition in which he has purchased them, or to an unregistered dealer shall, for purposes of this section, be deemed to be a sale to the consumer." This section was incorporated into the Act on April 1, 1956. Under this section, on the goods specified therein, sales 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 anal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the agency of a dealer, the dealer who is the agent shall be deemed to be the first purchaser... (4) On the issue of a notification under this section, no tax shall be levied under any other section in respect of the goods so notified. (5) The provisions of the second and third provisos to section 3 and of section 18, shall mutatis mutandis apply in relation to the tax payable under this section. (7) Unless the dealer proves otherwise to the satisfaction of the assessing authority, every purchase by or through a 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 purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of any particular topic should exclude the application of general legislation. It may be noted that section 3-D was incorporated into the Act much later than section 3-AA. As seen earlier section 3-AA was incorporated into the Act on April 1, 1956, whereas section 3-D was added on August 1, 1958. At the time the Legislature incorporated into the Act section 3-D, it must have been aware of the existence of section 3-AA, but yet in sub-section (4) of section 3-D, it declared that on the issue of a notification under that 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-A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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