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TMI Blog1987 (2) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act on account of the procurement of rice by them through the State agency under the Haryana Rice Procurement (Levy) Order, 1979, and calling in question, inter alia, the imposition of the sales tax under section 4B of the Punjab General Sales Tax Act, for the procurement of rice by them through the agencies of the State under the Punjab Rice Procurement (Levy) Order. Before the judgment could be pronounced in the said writ petitions, the State of Haryana filed identical civil miscellaneous applications, as Civil Miscellaneous Application No. 3369 of 1986 in Civil Writ Petition No. 4283 of 1986, in all the cases mentioned in paragraph 1 of this judgment, in which it was inter alia prayed that the cases of the Food Corporation of India b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petition: "Under the circumstances, we do not find any merit in the contention of the learned State counsel that the Division Bench judgment of this Court in Food Corporation of India's case [1976] 38 STC 144 stands overruled and does not lay down correct law. In these transactions, there is no profit-motive at any stage nor do the goods vest in the State Government in the sense that it can bargain with the corporation and dictate its terms, nor does the corporation act as a dealer in the legal sense when it passes on these goods to the other States. It was further held that the corporation does not act as a dealer when it sends the goods to the other States and that no profit-motive is involved in the transactions entered into between ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perty in goods otherwise than in pursuance of a contract. This was done by amending clauses (j) and (1) of section 2 of the Haryana General Sales Tax Act, 1973 by Act No. 11 of 1984, which was made applicable retrospectively with effect from February 2, 1983, the date on which the Constitution (Forty-sixth Amendment) Act came into force. Thus, according to the learned Advocate-General, the cases of the private dealers of Haryana are to be decided in the light of the amended provisions of the Haryana General Sales Tax Act. 4.. On the other hand, the contention raised on behalf of the writ petitioners was that even after the amendment, the position continues to be the same as it was prior to the said Levy Order. The sale was in the nature o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [Parmal, Ratna, RP-5-3, (Sona) PR-106, Basmata (Terricot) Pusa 150] ... Rs. 256.15 -------------------------------------------------------------------------- Note.-(i) The above prices of rice are for net weight of naked grains inclusive of purchase tax, mandi surcharges on paddy and depreciation on gunny bags used for packing paddy but exclusive of cost of gunny bags and taxes, if any, after ex-mill stage on rice. (ii) The above prices are applicable to 1984-85 crop of rice." Thus, argued the learned Advocate-General that the said procurement price of rice fixed by the Government with the prior concurrence of the Central Government is exclusive of the cost of gunny bags and taxes, if any, after exmill stage on rice and, therefore, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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