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TMI Blog1978 (6) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Act, 1125. The rule, as it stood at the relevant time, namely, the period with which these two writ petitions are concerned. was as follows: "6. The sale of any of the goods mentioned in items (i) to (ix) in section 3, sub-section (2), shall be subject to the tax specified in that sub-section at the stage of sale by the person who in the State is the first dealer in such goods, who is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reasonable basis for a classification and also the wider power given to the legislature in the matter of classification for purpose of a taxing statute. In the light of the decisions and principles little material was placed before us. We have been unable to find any ground to hold that the section violates article 14. 3.. In order to understand the second of the contentions, namely, that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n handloom. (ii) ** ** (iii) All hosiery goods other than Eight naye paise." those made wholly of cotton. The section, as we understand, allows tax to be levied at such single point in the series of sales by successive dealers as may be prescribed by the rules. The function and province of the rule therefore is to specify the single point in the series of sales at which the tax can be fastened. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the 31st day of March, 1951. In these circumstances, we think we should hold that 'explanation sales' are not within the purview of that rule and that the first sale specified is the first intra-State sale by a dealer like the petitioner who is not exempt from taxation under section 3(3) of the Act. It follows that the petition should fail and that it is unnecessary to consider whether the amen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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