9911796707
TMI Blog1986 (11) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... may be so said even without recourse to the explanation. The explanation only puts the matter beyond all controversy. - Writ Petition No. 4320, & 4321 of 1978 - - - Dated:- 11-11-1986 - CHINNAPPA REDDY O. AND OZA G.L. JJ. H.K. Puri and R.S. Sodhi, Advocates, for the respondents. H.N. Salve, P.K. Ram and Mahesh, Advocates, for the petitioners. -------------------------------------------------- The judgment of the Court was delivered by O. CHINNAPPA REDDY, J.- These two writ petitions are by the same petitioners and raise the same question. The question is whether they are entitled to claim exemption from the levy of sales tax under section 8(2A) of the Central Sales Tax Act as it stood in 1978. This provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction granted or deemed to have been granted under the Indian Electricity Act, 1910, of goods for use by it in the generation or distribution of such energy;......" The petitioners manufacture and sell power cables and aluminium conductors. The sales fall within the language of section 5(2)(a)(iv) of the Punjab General Sales Tax Act and the question is whether, thereby, they attract section 8(2A) of Central Sales Tax Act and are exempt from the levy of sales tax under the Central Sales Tax Act. The question turns on whether the present sales are sales of any goods by a dealer exempt from tax generally under the sales tax law of the appropriate State. The explanation to section 8(2A) of the Central Sales Tax Act expressly provides that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so far as it relates to the present controversy. The learned counsel however invited our attention to the decision of the Allahabad High Court in Hindustan Safety Glass Works (P.) Ltd. v. State of Uttar Pradesh [1974] 34 STC 209 and submitted that this decision supported him and that it was not disapproved by this Court in Indian Aluminium Cables Ltd. v. State of Haryana [1976] 38 STC 108 (SC). All that we can say is that this Court in Indian Aluminium Cables Ltd. v. State of Haryana [1976] 38 STC 108 (SC) expressed no opinion on the correctness or otherwise of the Hindustan Safety Glass Works' case [1974] 34 STC 209 (All.). The decision of this Court in Indian Aluminium Cables Ltd. v. State of Haryana [1976] 38 STC 108 (SC) is directly on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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