1976 (7) TMI 154

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 974, thereby making it a taxable commodity under the principal Act, point of levy being the last purchase in the State by a dealer liable to tax under section 5 of the principal Act. However, a dealer, whose turnover of the purchase of tapioca is less than Rs. 35,000 and who sells such tapioca for domestic consumption and for use as food material, is exempted from tax under the Act. The petitioner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ates for taxation, if it does so reasonably": see Khyerbari Tea Co. v. State of AssamA.I.R. 1964 S.C. 925 at 941. The State is therefore competent to tax sale or purchase of tapioca. I am not prepared to hold that the levy of 2 per cent tax on the last purchase point in respect of tapioca is in any way unreasonable and confiscatory so as to violate article 19(1)(f) and (g) of the Constitution. If .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l Sales Tax Act, 1956, the former provision prescribing the method and manner for claiming lower rate of tax, and the latter provision prescribing the manner for claiming exemption from section 8(1) of the Central Sales Tax Act, 1956, and submitted that no like provisions are contained in the Act or the Rules for claiming the benefit of the proviso to entry No. 72 in the First Schedule of the Gene .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X