9911796707
TMI Blog1970 (4) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... licable the respondent would be exempt from payment of tax under the Act on the alcoholic preparations on which excise duty is being levied under the provisions of the Central Act. - Civil Appeal No. 528 of 1967, - - - Dated:- 29-4-1970 - SHAH J.C., HEGDE K.S. AND GROVER A.N. JJ. B.R.L. Iyengar, Senior Advocate (K.L Mehta and S.K. Mehta Advocates of K.L. Mehta and Co., with him), for the respondent. V.C. Mahajan, R.N. Sachthey and B.D. Sharma, Advocates, for the appellant. -------------------------------------------------- The judgment of the court was delivered by GROVER, J.- This is an appeal by special leave from a judgment of the Punjab High Court holding that medicinal or toilet preparations containin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the commencement of this Act, there is in force in any State any law corresponding to this Act, that law is hereby repealed." The effect of the Central Act was to bring about uniformity in all States in the imposition of excise duty on alcoholic preparations. It is common ground that the collection of the duty leviable under the Central Act continued to be done by the State Government and the duty so collected went to the State Exchequer. The respondent was assessed to sales tax on alcoholic preparations on which excise duty was being levied under the Central Act by the State authorities for the years 1959-60, 1960-61 and 1961-62. According to the appellant-State it was entitled to levy sales tax on alcoholic preparations of the na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to the provision so repealed shall, unless a different intention appears, be construed as references to the provision so re-enacted." According to section 3(19) of that Act "enactment" shall include any provision contained in any Act. On behalf of the State it has been argued that the words "former enactment" in section 8 can refer only to a Central Act or provisions contained therein and they cannot cover Acts passed by the State Legislature. Such an argument cannot be entertained because it goes against the express language of section 3(19) which does not lay down any such limitation. The obvious meaning of that provision is that enactment would include any Act or provision contained therein passed by the Union Parliament or the State ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
