9911796707
TMI Blog1997 (9) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... e was engaged in the business of sale of cement-a taxable item under the Assam General Sales Tax Act, 1993. The petitioner claimed himself as a dealer in business amongst other in selling cement of a brand known as Vinay Cement manufactured by the Vinay Cement Co. Ltd. The firm registered itself as a dealer under the Assam Finance (Sales Tax) Act, 1956 and submitted its return as an assessee under the said Act up to the period March 31, 1993. After the enactment of the Assam General Sales Tax Act, 1993 which amalgamate, consolidate and amend the laws relating to the levy of tax on the sale or purchase of goods in the State of Assam, the petitioner did not apply for registration under the new Act under section 11(1) of the Act of 1993. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1993 subject to the provisions contained in section 7(i), (ii) and (iii) of the Act of 1993 but you have not applied for registration as required under section 11(2) of the Act of 1993 as yet in the prescribed manner. Therefore, you are hereby asked either to apply for registration or to show cause in writing by appearing in person before the undersigned on December 17, 1993 at 11 a.m. as to why you will not be registered under section 12(1) of the Act of 1993 by me without further reference and security money for an amount of Rs. 1,00,000 will not be demanded from you under section 15(1)(a) and 15(1)(b) and 15(2) to (4) of the Act of 1993 for effective collection of tax in due course and for proper use and safe custody of declaration, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00.00 October, 1993 6,580 Rs. 6,90,900.00 November 1, 1993 to 1,420 Rs. 4,10,040.00 November 17, 1993 Sale of Vinay Cement Month Value July, 1993 Rs. 3.21,732.00 August, 1993 Rs. 3,29,706.00 September, 1993 Rs. 5,90,159.00 October, 1993 Rs. 6,70,220.00 November 1, 1993 to Rs. 4,07,421.00 November 17, 1993 The dealer is found to be liable for registration with effect from July 7, 1993 under the provision of section 7 of the Act. Thus, he failed to get himself registered under section 11 of the Act in contravention of section 58 of the Act. Moreover the dealer fails to submit return under section 16 and thus contravenes section 59 of the Act. The dealer submitted that they were of the bona fide belief that Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax within its legislative competence. An express grant of statutory powers carries with it by necessary implication, the authority to use all reasonable means to make such grant of power efficacious. The hostile plea of discrimination between the manufacturer and the dealer bears no merit. There cannot be equality amongst the unequals. Article 14 only prohibits class legislation but does not forbid reasonable classification. The right to equality does not take away from the State power of classifying persons for legitimate purposes. All differential treatment cannot be labelled as violative of the equality clause enshrined in article 14 of the Constitution of India. Article 14 does not demand the legislative classification should be in ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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