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TMI Blog2005 (6) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... on was preferred by the Collector of Customs and Central Excise seeking a declaration that the Central Excise and Customs Department of the Government of India administering the Customs Act, 1962 is not liable to pay sales tax under the Kerala General Sales Tax Act, 1963 on disposal of goods during the course of administering the Customs Act, 1962 and also for a declaration that the Kerala General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85 of the Constitution of India and is liable to be quashed. It is also pointed out that the expression "carrying on business" used in section 22(1) and 22(2) of the said Act and other connected provisions are judicially interpreted by the apex court and by this court to mean activity for profit or gain which intention is conspicuously absent in the matter of disposal of confiscated good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "We may in this connection contrast sales tax which is also imposed with reference to goods sold, where the taxable event is the act of sale. Therefore, though both excise duty and sales tax are levied with reference to goods, the two are very different imposts; in one case the imposition is on the act of manufacture or production while in the other it is on the act of sale. In neither cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax Act is concerned. Therefore, We are in full agreement with the decision of the learned single Judge of this court in Collector of Customs v. State of Kerala [1993] 91 STC 596; [1993] 1 KLT 850, and hold that Collector of Customs is liable to pay sales tax on the sale of confiscated goods or unclaimed goods. The appeal therefore lacks merits and would stand dismissed. Order on C.M.P. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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