9911796707
TMI Blog2000 (10) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... eral Sales Tax Act, 1963. In O.P. No. 20150 of 2000, the challenge is against exhibits P. 3 to P. 7. 2.. In all these cases, the question involved is the same and the controversy relates to the period from April 1, 1998 to July 29, 1998. Until March 31, 1998, the point of levy of tax on coffee was under entry 36(a) of the First Schedule to the Kerala General Sales Tax Act, 1963, that is at the point of first purchase in the State. Entry 36(a) of the First Schedule to the Kerala General Sales Tax Act, 1963 that is at the point of first purchase in the State. Entry 36(a) as stood prior to March 31, 1998 reads thus: Sl. No. Description of goods Point of levy Rate of tax 36. Coffee but not including coffee drink and French coffee At ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them. As already stated they have also not challenged the respective nature of the Finance Act. The contention urged by them is that a declaration was published under section 3 of the Kerala Provisional Collection of Revenues Act, 1985 by virtue of which, the provision in the Finance Bill, 1998 by which, the purchase tax at the last point of sale with regard to the coffee was levied. Hence, according to them, during the time when the declaration was in force, they could not collect tax when the first purchase was made in the State. On the other hand, tax was collected at the point of last purchase in the State. According to us, the contention of the petitioners cannot be accepted. 4.. The Kerala Provisional Collection of Revenues Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave the force of law under clause (b) or clause (c) of sub-section (2) of section 4, refunds shall be made of all taxes, duties, cesses, fees and other revenues collected which would not have been collected if the declaration in respect of it had not been made. 5.. According to us, the petitioners cannot claim any benefit under the Kerala Provisional Collection of Revenues Act, 1985. It is true that when a declaration was made under the Act, tax used to be collected in the last point of purchase. But by section 5, this amount had to be refunded. Since the bill has been amended and the old entry has been restored, the petitioners cannot argue that because it was collected from some other persons for the relevant period, it cannot be collec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment thinks it expedient to do so. The objects to be taxed so long as they happen to be within the legislative competence of the Legislature can be taxed by the Legislature according to the exigencies of its needs, because there can be no doubt that the State is entitled to raise revenue by taxation. The quantum of tax levied by the taxing statute, the conditions subject to which it is levied, the manner in which it is sought to be recovered, are all matters within the competence of the Legislature.' Again the Bench observed thus: 'Where the Legislature can make a valid law, it can provide not only for the prospective operation of the material provisions of the said law, but it can also provide for the retrospective operation of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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