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TMI Blog1979 (3) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... plication of the ratio of Vishnu Agencies [ 1977 (12) TMI 118 - SUPREME COURT OF INDIA ]. Having considered all that was submitted on behalf of the respondent-company, we find that there is no escape from the conclusion in this case that the transactions in question were sales exigible to sales tax. - C.A. No. 2028 of 1974, - - - Dated:- 16-3-1979 - UNTWALIA N.L. AND PATHAK R.S. JJ. L.N. Sinha, Senior Advocate (P.P. Singh and E.C. Agarwala, Advocates, with him), for the respondent. Hardev Singh, Advocate, and R.S. Sodhi, Advocate, for the appellants. -------------------------------------------------- The judgment of the Court was delivered by UNTWALIA, J.- The respondent-company in this appeal by special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the whole-seller and the retail purchaser had to arrive at an agreement by their volition. According to the case of the appellants the quality and brand of foreign liquor, lifting of the specified quantity in bulk liter or in instalments, the size of packages (i.e., bottles, pints or nips) and mode of payment (cash or credit or part-payment) and the prices, are the matters which are decided by the petitioner and his purchasers and there is no law or rule restricting the volition or liberty of the petitioner in this respect . Following a Division Bench decision of the Punjab and Haryana High Court in Jagatjit Distilling and Allied Industries Ltd. v. State [1971] 28 S.T.C. 709., a learned single Judge of that court allowed the writ appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der envisages compulsory acquisition of wheat by the State Government from the licensed dealer . But then the criticism in that case of the Full Bench decision of the Allahabad High Court in Commissioner of Sales Tax, U.P. v. Ram Bilas Ram Gopal [1969] 24 S.T.C. 508 (F.B.); A.I.R. 1970 All. 518 (F.B.)., which held while construing clause 3 that so long as there was freedom to bargain in some areas the transaction could amount to a sale though effected under compulsion of a statute was not endorsed. It is, therefore, plain that to that extent Chittar Mal's case [1970] 26 S.T.C. 344 (S.C.); [1971] 1 S.C.R. 671., is also not good law. The decision of the High Court in Jagatjit's case [1971] 28 S.T.C. 709., is no longer good law. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of this Court in Vishnu Agencies [1978] 42 S.T.C. 31 (S.C.); [1978] 2 S.C.R. 433; A.I.R. 1978 S.C. 449., at page 461 (page 48 of 42 S.T.C.). In our opinion, the argument of the learned counsel is not sound for two reasons. Firstly, it is well-settled and it was not disputed that sales tax could be imposed retrospectively. That being so, the respondent-company will be deemed to have entered the trade and carried it on on the basis that it would be liable to pay sales tax. Secondly, even assuming it was not so, what has been pointed out in the beginning of paragraph 33 (page 48 of 42 S.T.C.) as a primary fact of willingness to trade in the commodity strictly on the terms of Control Orders is only one of the reasons which led to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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