9911796707
TMI Blog1966 (4) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... he name and style of K. Pharmaceutical Works. Before the coming into force of the Constitution of India on 26th January, 1950, the manufacture of medicinal or toilet preparation containing alcohol was liable to excise duty under clause (c) of sub-section (6) of section 3 of the Punjab Excise Act (I of 1914). The item of medicinal preparations containing alcohol was included in the Provincial Legislative List at No. 40 in the Seventh Schedule of the Government of India Act, 1935. Punjab General Sales Tax Act came into force in 1948, and according to its provisions sales tax was levied on sale of goods except articles which were exempted from payment of such tax. Entry No. 37 of Schedule 'B' of the Sales Tax Act exempted "all goods on which d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d went to the State exchequer. Notices were issued to the respondent by the Sales Tax Authorities for assessment of the sales tax in respect of medicinal preparations containing alcohol and he was assessed for payment of various amounts as sales tax for the years 1959-60, 1960-61 and 1961-62. The respondent thereupon filed petition under Articles 226 and 227 of the Constitution of India on the allegation that no sales tax was payable in respect of medicinal preparations containing alcohol as was the position before the enactment of the Central Act. The petition was resisted by the appellants and the only point which seems to have been agitated before the learned Single Judge was about the effect of the enforcement of the Central Act. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 8 would not be attracted. There is no force, in our view, in the above contention. The words of the part of section 8 reproduced above are of a general character and their effect is that where any Central Act or Regulation made after the commencement of the General Clauses Act, 1897, repeals and re-enacts, whether with or without modification, any provision of a former enactment, then references in any other enactment or in any instrument to the provision so repealed shall, unless a different intention appears, be taken as references to the provision so re-enacted. There is nothing in section 8 to indicate that the words "former enactment" mean only a Central enactment and not a State enactment, and the Courts would not be justi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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