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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 ..... ing 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 Sales Tax Act, 1963 as amended by Act 3 of 1968 and Act 21 of 1978 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 goods by the Central Excise and Customs Department. We notice same contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 case therefore can it be said that the excise duty or sales tax is a tax dire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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