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TMI Blog1965 (8) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) Subject as aforesaid, the sale of any of the goods mentioned below shall be subject to a tax at the rate specified in respect thereof, at such single point in the series of sales by successive dealers as may be prescribed; and the tax shall be paid by the dealer concerned on his turnover in each year relating to such goods, and shall be in addition to the tax to which he is liable under sub-section (1) on his total turnover for the year: Description Rate of tax for every Indian rupee in the of the goods. turnover relating to such goods. (ix) Tobacco 1½ annas (3) A dealer whose total turnover in any year is less than ten thousand Indian rupees shall not be liable to pay any tax for that year under sub-section (1) or sub-sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act it; and whether or not it does so must depend upon the meaning which is to be given to the word 'property' in the Act. If that word necessarily and inevitably comprises all forms of property, including agricultural land, then clearly the Act went beyond the powers of the Legislature; but when a Legislature with limited and restricted powers makes use of a word of such wide and general import, the presumption must surely be that it is using it with reference to that kind of property with respect to which it is competent to legislate and to no other. The question is thus one of construction, and unless the Act is to be regarded as wholly meaningless and ineffective, the Court is bound to construe the word 'property' as referring only to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the thirty-first day of March, 1951". There was a Presidential Order under the proviso and it is true that when rule 6 was framed on 30th May, 1950, it was possible for the State to tax "explanation sales" on that date and till the 31st day of March, 1951. 5.. A reading of rule 6 which was fixing a point of taxation for the additional tax under section 3(3) of the Act, however, does not indicate that the point was being fixed with a view to future parliamentary legislation under Article 286(2) of the Constitution or only for the limited period of less than a year between the 30th day of May, 1950, and the 31st day of March, 1951. In these circumstances we think we should hold that "explanation sales" are not within the purview of that ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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