9911796707
TMI Blog1973 (4) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... s tax or not." Under section 6 of the Punjab General Sales Tax Act, 1948, which is applicable to the Union Territory of Chandigarh, where the assessee carries on his business, "no tax shall be payable on the sale of goods specified in the first column of Schedule B subject to the condition and exceptions, if any, set out in the corresponding entry in the second column thereof ". The State Government is also given power, after giving notice by notification of the period specified, to delete from or add to the schedule any entry. Entries Nos. 16 and 18 are in point. These run as follows: --------------------------------------------------------------------------------- 1 2 ----------------------------------------------------------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drinks. When sold by the railway tea stall contractors authorised by railway authorities within the railway premises at their tea stalls. --------------------------------------------------------------------------------- It is thus clear that Indian food preparations, which would normally be prepared out of vegetables, meat, fish and eggs or pulses, would be subject to tax, except for and to the extent of entry No. 72 inserted in the year 1967. It would follow from this that prior to 1967, these items were not exempt. According to section 5, tax is leviable on the taxable turnover of a dealer at such rates as are mentioned therein. It is only by section 6 that some articles which are mentioned in the first column of Schedule B are exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bawalas, Lohwalas and railway tea stall contractors, were not exempt, or, in other words, Indian food preparations and eatables were generally subject to payment of sales tax. It was urged that even a cooked meat and fish are sold in tins, bottles or cartons. That may be true. But then, as is generally known, they are sold as meat curry, mince meat, fish curry and vegetable curry. When uncooked vegetables are sold, otherwise than in tins, they would be exempt but when uncooked vegetables, like peas, cauliflower, etc., are sold in tins, they would be subject to payment of sales tax, because of the condition mentioned in column No. 2 of entries Nos. 16 and 18. In view of the above, therefore, we feel that the taxing authorities took the cor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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