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TMI Blog2025 (1) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... .Ps) : Mr. C. Harsharaj Additional Government Pleader COMMON ORDER By a separate order, today i.e., on 18.12.2024 in W.P.No.14092 of 2022, this Court had allowed the Writ Petition filed by Mr.Natesan wherein, identical issue arose for consideration as to whether the benefit of exemption under the provisions of the Tamil Nadu Value Added Tax (TNVAT) Act, 2006 would ennure for exemption under Section 8(2) of the Central Sales Tax (CST) Act, 1956. Operative portion of the Order reads as under:- 11. The decision of the Hon'ble Supreme Court in the case of Collector of Central Excise, Hyderabad Vs. Vazir Sultan Tobacco Co. Ltd., reported in 1996 (83) E.L.T.3(S.C) is not relevant. In the above case, the Hon'ble Supreme Court has merely held that adoption of provision of one fiscal statute does not mean that tax is payable under the adopting Act wherever it is payable under the adopted legislation. The case dealt with levy of excise duty under Section 3 of the Central Excise and Salt Act, 1944 as it stood then and the rules made thereunder. The Court merely held nil rate of duty is also a rate of duty following its ratio in Wallace Flour Mills Company Limited Vs. Collector or Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from the duties of excise levied by the Central Excises and Salt Act, 1944. This levy came into effect only on and from March 1, 1978 which means that the goods produced prior to that date were not subject to such levy. If that is so, the levy cannot attach nor can it be realised because such goods are removed on or after March 1, 1978. The provisions of the Central Excise Act and the Rules, in our opinion, do not say otherwise. 15. The Hon'ble Supreme Court further observed that Section 3 of the Central Excise and Salt Act, 1944, cannot be read to shift the levy from the stage of manufacture or production of goods to the stage of removal. The levy is and remains upon the manufacture or production alone. Only the collection part of it is shifted to the stage of removal. Once this so, the fact that the provisions of the Central Excise Act are applied in the matter of levy and collection of special excise duty cannot and does not mean that wherever the Central Excise duty is payable, the Special Excise duty is also payable automatically. 16. Thus, the said decisions is of no relevance to the facts of the present case. Similarly, the decisions of the Hon'ble Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for resale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing for sale of goods specified under clause (d) of Section 2. (c) are containers or other materials specified in the certificate of registration of the registered dealer purchasing the goods, being containers or materials intended for being used for the packing of goods for sale. (d) are containers or other materials used for the packing of any goods or classes of goods specified in the certificate or registration referred to in clause (b) or for the packing of any containers or other materials specified in the certificate of registration referred to in clause (c). Note: * omitted by Act 8 of 1963, with effect from 01.04.1963. 21. In this case, we are not concerned with either of the situation contemplated in Sub-Section (1), Sub-Section (3) or Sub-Section (8) to Section 8 of the CST Act. 22. Thus, the applicable provision would be Sub-Section (2) to Section 8 of the CST Act. Sub-Section 1 and Sub-Section 2 to Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulfillment of the requirements laid down in Sub-Section (4) by the dealer), if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette and subject to such conditions as may be specified therein direct, (a) that no tax under the Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of interstate trade or commerce, to a registered dealer from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in Sub-Section (1) as may be mentioned in the notification. (b) that in respect of all sales of goods or sales of such classes of goods as may be specified in the notification, which are made, in the course of interstate trade or commerce, to a registered dealer by any dealer having his place of business in the State or by any class of such dealers as may be specified in the notification to any person or to such class of persons as may be specified in the notification, no tax under the Act shall be payable or the tax on such sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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