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TMI Blog1951 (4) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... eatables. The Hyderabad General Sales Tax Act was passed on 14th April, 1950. The items in the Schedule which ac- cording to the petitioners are exempt from the levy of sales tax are given in Schedule I under Section 2(f) of the above Act. Section 2(f) defines exempted goods and such goods have been mentioned in Schedule I of the Act. The petitioners before us contend that the items of Serial Nos. 1 to 16 in the above Schedule are items which are exempt from sales tax. It is contended that the items mentioned in the Schedule are only indicative of the articles which are exempt from sales tax and the list is not ex- haustive. It is argued that rice is mentioned in the Schedule as one of the items which are exempt from sales tax and when rice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... II of 1950. Essential commodities have been defined in Section 2 of the aforesaid Act, and in Section 2(c) food-stuffs have been included. Therefore it was urged that inasmuch as food-stuffs have been included among the essential commodities in the Essential Supplies Temporary Powers Act the State Legislature could not pass any law which purported to levy a tax on a commodity which had been declared to be an essential commodity. There could not be a more fantastic argu- ment than this. The law relied upon by the learned Advocates, namely, the Essential Supplies Temporary Powers Act is a law which relates to the regulation, control, production, supply and distribution of essential commodities, while what is contemplated under Article 286(3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise not. Therefore the articles in respect of which it is sought to get exemption from the levy of sales tax are not goods which are under the law declared to be essential for the life of the community and hence not exempt from the levy of sales tax. It is well known that exemption under sales tax should be strictly construed and cannot be extended. Analogical principles cannot be invoked for claiming exemption from taxation where such exemption is not specifically provided for. Therefore unless the petitioners can bring the articles for which they claim exemption under any of the items mentioned in the exempted articles under the Sales Tax Act they are not entitled to exemption. In the result the applications for the issue of writs of cert ..... X X X X Extracts X X X X X X X X Extracts X X X X
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