9911796707
TMI Blog1978 (10) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... ains, including the chhilka of foodgrains, was assessed to sales tax by two separate assessment orders with regard to the sale of the latter commodity. The petitioner-firm challenged the imposition of sales tax on the sale of chhilka of foodgrains by way of appeal and following a Division Bench judgment of this Court, the Appellate Tribunal held that no sales tax was leviable thereon and in consequence thereof, the petitioner secured a refund of Rs. 3,696.99 in respect of sales tax on the sale of chhilka of foodgrains by it during the relevant years of 1969-70 and 1970-71. Meanwhile, the Haryana General Sales Tax Act, 1973, was promulgated and by virtue of section 1(3) thereof, item No. 34 in Schedule B thereof was given retrospectivity wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales Tax Act, 1973 (hereinafter called as the Act), specifies the incidence of taxation whilst the proviso thereto lays down that sub-section (1) shall not apply to a dealer who deals exclusively in goods specified in Schedule B. Item No. 34 in the said schedule, the retrospectivity whereof is under challenge, reads: "Fodder of every type (dry or green) but not including oil-cakes, guar giri and chhilka of foodgrains and pulses." By virtue of the last item under section 1(3) of the Act, this item would be deemed to have come into force with effect from 20th May, 1955. The mare of legislative changes with regard to the goods covered by the aforementioned item No. 34, which had preceded the enforcement of the Act on 5th May, 1973, is so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh levy of tax on goods which were otherwise not exigible to sales tax. It was further assailed on the ground of the length of retrospectivity which, according to the counsel, was of an inordinately long period of nearly 18 years. On these premises, it was submitted that prima facie this was a wholly unreasonable and unguided inroad into the petitioner's fundamental right to carry on its business and profession and was, therefore, violative of article 19(1)(f) and (g). To our mind, it is unnecessary to advert to these contentions seriatim or in any way in detail. A conclusive answer is provided to all the contentions by the binding precedent of their Lordships of the Supreme Court in Hira Lal Rattan Lal v. Sales Tax Officer, Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing items shall be substituted respectively, namely: '44. Fertilizer except oil-cakes. 54. Fodder of every type (dry or green) except oil-cakes.'" Reading section 10(1) of the aforesaid Act along with the amended item No. 54 (which admittedly is similar to the impugned item No. 34 of Schedule B of the Haryana Act), it is plain that retrospective effect of nearly 24 years was given to this provision by virtue of the legislative changes. This retrospectivity was made the subject-matter of pointed challenge before the Bench in Punjab Copra Crushing Oil Mills' case1973 R.L.R. 698. In an elaborate and exhaustive judgment, Dhillon, J. (with whom Pandit, J., concurred), repelled every conceivable constitutional challenge to the said provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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