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TMI Blog2016 (8) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... harging provisions, to levy tax on the taxable turnover of dealer at the rates prescribed under provisions of Act, for raising revenue for public purposes. Ordinarily, it is used to express exercise of sovereign power to raise revenue for the expenses of government. In the present case, State has framed law for imposition of tax on sale or purchase of goods under Act, 1948. It had made provisions for imposition of Trade Tax in general and 'additional tax'. The definition of 'tax' is inclusive and can be extended to other taxes. To make this clear, legislature has also amended definition of 'tax' by including therein 'SDT' also. Petition dismissed - decided against petitioner. - WRIT TAX No. - 1160 of 2009 - - - Dated:- 16-8-2016 - Sudhir Agarwal AND Prabhat Chandra Tripathi JJ. Arun Kumar Gupta and N. C. Gupta for the petitioner. The C. S. C. for the respondents. JUDGMENT 1. Heard Sri N.C. Gupta, learned counsel for petitioner and learned Standing Counsel for respondents, and perused record. 2. Petitioner has challenged validity of State Development Tax (hereinafter referred to as 'SDT') and has sought a writ of mandamus declaring levy of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the date of publication of the notification issued by the State Government under this Section. 1. The facility of composition of tax in relation to compoundable goods under Section 7-D shall also be available in respect of State Development Tax. 2. The State Development Tax shall be adjustable in the monetary limit specified in the eligibility certificate issued under Section 4-A. 3. No State Development Tax shall be liviable on.- (a) the news-papers and other goods or the dealers specified or notified under Section 4; (b) declared goods under Section 14 of the Central Sales Tax, 1956; (c) the goods liable for the payment of additional excise duty; (d) such goods as may be specified by notification by the State Government. 5. Amendment of Section 4-A- In Section 4-A of the Principal Act, in sub-section (1) for the words notwithstanding anything contained in this Act . Words, figures and letter 'notwithstanding anything contained in any other provisions except the provisions of Section 3-H of this Act shall be substituted. 6. Amendment of Section 4-AA- In Section 4-AA of the Principal Act, for the words Notwithstanding anyt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or cash, deferred payment or other valuable consideration; (e) a tax on the supply of goods by any unincorporated contact no. ajmer district court officersassociation or body of persons to a member thereof for cash, deferred payment or other valuable consideration; (f) a tax on the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made. 13. The definition of tax on sale or purchase of goods under Article 366(29-A) is inclusive and covers different kinds of transactions which otherwise in common parlance may not come within the term sale or purchase of goods . Constitution, however nowhere explains or defines the term 'Tax' by itself. 14. Under Act, 1948, Section 2(n) has endeavoured to define ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es relying upon a single kind for all needs of the State and sometimes levying a number of different kinds with a view to distribute the burden more equally or more to the general acceptance. Taxes are often spoken of as special if levied for a special purpose, and general if levied for some of the ordinary purposes of a government. A special tax as the term, used in the statutes, is sometimes held to mean an 'additional tax' over and above the general tax. The broad feature of 'taxation' would include, the persons, proper or occupation to be taxed; the amount or rate of tax; the purposes for which taxes shall be levied; the mode, method or kind of tax; the apportionment of the tax; the situs for taxation of goods; and the method of collection. 20. Court also held Section 3-H as a charging provision since it has all ingredients of charging provisions as explained in M/s. Ganga Saran Sons(Pvt.) Ltd., Calcutta vs. Income Tax Officer others, (1981) 3 SCC 143. The four components of incidence of tax was explained as, first, the character of the imposition known by its nature which prescribes the taxable event attracting the levy, the second, is a clear indicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aler either directly on cash or additional payment or on other valid consideration. There is no bar under Act, 1948 to impose 'tax' other than 'Trade Tax' for the reason that Act, 1948 has been made to provide tax on sale or purchase and is not confined to 'Trade Tax'. Power to levy 'tax' is an inherent attribute of sovereign function of State. It has power under charging provisions, to levy tax on the taxable turnover of dealer at the rates prescribed under provisions of Act, for raising revenue for public purposes. Ordinarily, it is used to express exercise of sovereign power to raise revenue for the expenses of government. 25. In the present case, State has framed law for imposition of tax on sale or purchase of goods under Act, 1948. It had made provisions for imposition of Trade Tax in general and 'additional tax'. The definition of 'tax' is inclusive and can be extended to other taxes. To make this clear, legislature has also amended definition of 'tax' by including therein 'SDT' also. 26. Despite repeated query, learned counsel for petitioner could not show as to how State Legislature is not competent to i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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