9911796707
TMI Blog1977 (9) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... said Act being included in its exemption list: item 25 of Schedule I. By the West Bengal Taxation Laws (Amendment) Act, 1972, section 3, sub-section (5), which came into force on 7th August, 1972, item No. 25 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941, was deleted, as a result whereof sale of pachwai became liable to sales tax at the rate of 6 per cent and surcharge at 2 per cent o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sen, J., was of the opinion that this imposition of tax at 6 per cent against profit varying from 5.7 to 7.8 per cent on country spirit directly restricted and impeded the free flow of trade and the requirement under article 304(b) was not complied with. It was accordingly held by his Lordship that section 3(5) of the West Bengal Taxation Laws (Amendment) Act, 1972, which brought country spirit am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itional surcharge or any other impost on the sale or purchase of such intoxicant levied under any law for the time being in force." The Ordinance came into force on 6th June, 1974. The Ordinance thereafter was followed by the West Bengal Excise (Amendment) Act, 1974 (West Bengal Act 50 of 1974), whereby the provisions of the Ordinance as indicated above were incorporated in this Act. The Act rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was thus no restriction on the freedom of trade by the aforesaid legislation. The petitioner, however, contends that for the period from 7th August, 1972, to 6th June, 1974, he was not in a position to recover the taxes as the goods had already been sold and it was not possible for him to trace the customers and to realise the sales tax from them. He, therefore, contends that there should be no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cludes within itself the power to tax retrospectively. It was further held that the fact that the retrospective levy did not afford any opportunity to the dealers to pass on the tax to the consumers had no relevance in considering the legislative competence of the levy. In view of the above proposition and in the context of the above legislation on the Excise Act, the second contention of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
