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TMI Blog1978 (8) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Dewan, J., overruled the challenge and dismissed the writ petition. As to the proposition of law involved, Sandhawalia, C.J., speaking for the Bench, made the following observations: "........ Some aspects of the legal position, however, are not at all in doubt. Clause (3) of article 286 of the Constitution lays down that with regard to any tax on the sale or purchase of goods declared by Parliament to be of special importance in inter-State trade or commerce, any law imposed by a State would be subject to such restrictions and conditions as Parliament may, by law, specify. In conformity with the constitutional mandate, section 14 of the Central Sales Tax Act, 1956, declares a number of goods as being of special importance in inter-Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levy which tax to be levied ------------------------------------------------------------------------------------ Cotton, that is to say, all (i) If imported by a (i) First sale within kinds of cotton (indigedealer from outthe State of Harous or imported) in side the State of yana by a dealer its manufactured state, Haryana, or otherliable to pay tax whether ginned or unwise received by under this Act. ginned, baled, pressed him in the State of or otherwise but not Haryana, for sale. including cotton waste. (ii) If purchased in (ii) First purchase the State of within the State of Haryana. Haryana by a dealer liable to pay tax under this Act. ------------------------------------------------------------------------------------- Act 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y that only purchase tax could be imposed on the imported cotton." Above all, the matter stands concluded by the Supreme Court decision in Rattan Lal and Co. v. Assessing Authority[1970] 25 S.T.C. 136 at 146 (S.C.)., where at page 146, on the point of alleged discrimination between imported goods and local goods, their Lordships authoritatively held: "It is said that the discrimination is also between the first purchase in the case of imported goods and last sale in the case of local goods. Since the imported goods might be more expensive by reason of freight, etc., or intermediary sales having taken place, it is said that the burden of tax will be heavier and therefore this will offend against the equality clause and article 304 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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