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TMI Blog1976 (9) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... ned in Schedule B to the Act, and under section 6 of the Act no tax can be levied on goods specified in the first column of this schedule. It is conceded that if a commodity is rightly included in Schedule C to the Act, it can be exigible to purchase tax. The precise argument raised is that it is not open to the State Government to include an article which answers the description of vegetables in Schedule C to the Act in exercise of powers under section 31 of the Act. The constitutional validity of section 31 of the Act is also challenged on the ground that it confers wide and arbitrary power on the State Government to specify commodities on which purchase tax can be levied. For the first contention reliance has been placed on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealing in green chillies alone, nor can such a controversial question of fact be properly determined in proceedings under article 226 of the Constitution. The petitioners would have been well-advised to wait for the determination of this fact by an Assessing Authority whose judgment could be more properly questioned before the Appellate Tribunal. This ground alone is sufficient to non-suit the petitioners. Even otherwise, it is settled law that provisions of a statute are to be read as a whole in a harmonious manner. The term "vegetables" is a term of general import and embraces in its ambit many edible herbs and roots used for human consumption either cooked or raw. The inclusion of this term in Schedule B relating to tax-free goods does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machinery for its assessment. When all these provisions are read together it cannot be said that the grant of power to a State Government to select commodities upon which tax may be levied is either arbitrary or constitutes excessive delegation. In Municipal Corporation of Delhi v. Birla Cotton, Spinning and Weaving Mills, DelhiA.I.R. 1968 S.C. 1232., it was held as under: "What guidance should be given and to what extent and whether guidance has been given in a particular case at all depends on a consideration of the provisions of the particular Act with which the court has to deal including its preamble. Further it appears to us that the nature of the body to which delegation is made is also a factor to be taken into consideration in de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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