9911796707
TMI Blog2007 (8) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to the State to levy and collect sales tax only on the actual sale price bargained between the petitioners and their customers. 2. Brief facts may first be noticed which are being taken from C.W.P. No. 1576 of 2003. The petitioner companies are engaged in the business of manufacturing and selling cement throughout the country including the State of Haryana where they have their sales offices. All of them are duly registered with the Sales Tax Department, Haryana under the provisions of the Haryana Act and also under the Central Sales Tax Act, 1956, in various districts. The respondent State has enacted the Act. The Act was amended by the Haryana General Sales Tax (Amendment) Act, 2002 (Haryana Act No. 21 of 2002). By amendment Section 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sthan v. Rajasthan Chemists Association. 4. Ms. Ritu Bahri, learned State counsel has made unsuccessful attempts to distinguish Section 6A of the Act from that of Section 4A of the Rajasthan Act. She has pointed out few differences but has largely remained unable to persuade us that there is any significant difference between two provisions. 5. After hearing learned Counsel for the parties, perusing the provisions of Section 6A of the Act along with Section 4A of the Rajasthan Act and with the able assistance of learned Counsel for the parties, we are of the view that both the provisions are pari-materia in material particulars and, therefore, the judgment of Hon'ble the Supreme Court in the case of Rajasthan Chemists Association (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be those in relation to which it is required, under the provisions of the Standards of Weight and Measures Act, 1976 (60 of 196) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods. (3) The Government may, for the purpose of fixing the rate of abatement under Sub-section (1), take into account the amount of sales tax and other local taxes, if any, payable on such goods. (2) The goods to be specified under Sub-section (1) shall be those in relation to which it is required under the provisions of the Standards of Weights and Measures Act, 1976 or the rules made thereunder or under any other law for the time being in force, to declare on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sections (2) and (3) of both Sections and the judgment of Hon'ble the Supreme Court in Rajasthan Chemists Association case (supra) is fully applicable to the controversy raised in these petitions. 7. In view of the above, the writ petitions are disposed of in terms of the judgment of Hon'ble the Supreme Court in Rajasthan Chemists Association case (supra) and we hold that tax on first point sale of goods by manufacturer/wholesaler/distributor to retailer is not chargeable by the wholesaler from the retailer where MRP is published on package. The measures of rate of tax to be applied cannot be with reference to such published MRP, which is neither charged nor chargeable by the wholesaler from the retailer whether the tax charged on s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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