TMI Blog1956 (9) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... upon agricultural machinery in which he deals. The petition was dismissed on the ground that the petitioner had not exhausted his remedy under the Sales Tax Act. Kapur, J., followed a decision of this Court in Kandhari Oil Mills v. Excise Taxation Commissioner(1). Mr. Manmohan Singh Gujral has, however, brought to our notice certain decisions of the Supreme Court and argued that where the vir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch are essential for the life of the community have been exempted from sales tax. Agricultural implements and agricultural machinery are among the commodities so exempted. The Act under which this tax is levied is Act 46 of 1948 (The East Punjab General Sales Tax Act) as amended by Act 19 of 1952. The relevant section of the old Act read as follows: (1) [1953] 4 S.T.C. 367; 55 P.L.R. 413. "5. Subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been passed and section 3 of this Act reads "No law made after the commencement of this Act by the legislature of a State imposing, or authorising the imposition of, a tax on the sale or purchase of any goods declared by this Act to be essential for the life of the community shall have effect unless it has been reserved for the consideration of the President and has received his assent." A Sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1952) however provided that the upper limit of two pice in the rupee shall be deemed to have been included in the original Act from the very beginning. The defect, if any existed, was therefore removed with retrospective effect. The removal of the defect does not mean that the Act was enacted at the time the amendment was made. The Act which sanctioned the imposition of sales tax had existed sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
