9911796707
TMI Blog1983 (8) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... of Revenue, M.P., Gwalior, has referred the following questions of law for the opinion of this Court: "(1) Whether in the facts and circumstances of the case, the sale of the stock of motor spirit which has suffered tax under the M.P. Sales of Motor Spirit and Lubricants Taxation Act, 1957 (Act No. 4 of 1958), will be exempt from levy of tax under the M.P. General Sales Tax Act, 1958, on and after 1st August, 1972 (i.e., the date from which the Motor Spirit Act was repealed), taking support from the provisions of section 8(1) of the M.P. Vitta Adhiniyam, 1972, and section 10 of the M.P. General Clauses Act, 1957? (2) Whether provisions of section 54 of the M.P. General Sales Tax Act, 1958, will be applicable for claiming exemption on sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f such motor spirit was payable under the Motor Spirit Act by the wholeseller and the assessees had in stock with them certain quantities of motor spirit on 1st August, 1972, on which tax had already been paid under the provisions of the Motor Spirit Act. This balance stock of motor spirit was sold by the assessees after 1st August, 1972. The assessees claimed deductions from their turnover of the sales made by them from out of their stock of the said motor spirit after 1st August, 1972, on the ground that the tax had already been paid on the same under the provisions of the Motor Spirit Act and therefore the same were not liable to be taxed under the provisions of the Act. 4.. The assessing authority did not accept the claim for deductio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention appears, the repeal shall not- ................................. (c) affect any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed; or...... ......................................................." 7.. Under the Motor Spirit Act tax was leviable at the first point, that is, the wholesale dealer selling motor spirit in the State was liable to pay tax. The wholesellers had thus incurred a liability to pay sales tax on the sales of motor spirit by them to the assessees under the Motor Spirit Act. That liability has not been affected by the repeal of the Motor Spirit Act by the Finance Act. There was a corresponding right in the assessees that the sales by them of motor spiri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 4(c) of the General Clauses Act, 1125, and the disputed turnover is liable to taxation under Act 12 of 1957. We may mention that section 4(c) of the General Clauses Act, 1125, corresponds to section 6(c) of the Indian General Clauses Act. It appears to us that by virtue of section 4(c) the dealer continued to be liable to taxation under the Madras General Sales Tax Act in respect of the disputed turnover at the purchase point. For example, if for some reason he had not been assessed before Act 12 of 1957 came into force, he would have been assessed under the Madras Act at the purchase point because a liability within the meaning of section 4(c) would have been incurred by him. To this liability would be attached a right; the rig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act, the provisions of the Act manifest a contrary and different intention within the meaning of section 10(c) of the M.P. General Clauses Act and therefore, the sales in question are liable to be taxed under the Act. This contention has also no force. In the aforesaid decision of the Supreme Court, a similar contention raised on behalf of the department was negatived by their Lordships of the Supreme Court in the following words: "The next question that arises is whether Act 12 of 1957 manifests a different intention. As observed by this court in State of Punjab v. Mohar Singh [1955] 1 SCR 893, 'when the repeal is followed by fresh legislation on the same subject we would undoubtedly have to look to the provisions of the new Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... int of first sale under repealed enactment applicable thereto have already been subjected to tax before the commencement of this Act, and the tax in respect of such goods is under the provisions of this Act payable at the point of last sale, then no tax under this Act, shall again be leviable on the sale or purchase of such goods after the commencement of this Act. ............................................" On a plain reading of the said provision, it is clear that as the sales of motor spirit which were taxable at the point of first sale under the repealed Motor Spirit Act had already been subjected to tax before the commencement of the Act and as tax under the provisions of the Act on motor spirit is payable on the point of last sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
