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PETITIONER: PANDIT BANARSI DAS BHANOT
Vs.
RESPONDENT: THE STATE OF MADHYA PRADESH& OTHERS(and connected appeals)
DATE OF JUDGMENT: 03/04/1958
BENCH: AIYYAR, T.L. VENKATARAMA BENCH: AIYYAR, T.L. VENKATARAMA BOSE, VIVIAN DAS, SUDHI RANJAN (CJ) DAS, S.K. SARKAR, A.K.
CITATION: 1958 AIR 909 1959 SCR 427
ACT: Sales Tax-Building contracts-Tax on supply of materials- Validity--Statute Providing for exemption from taxation, but also enabling Government to amend such exemption by notification--Constitutionality-Central Provinces and Berar Sales Tax Act, 1947 (C.P. & Berar 21 Of 1947), SS. 2, 4(a), 6(1)(2).
HEADNOTE: section 4(a) of the Central Provinces and Berar Sales Tax Act; 1947, provided that every dealer whose turnover exceeded certain limits shall be liable to pay tax in accordance with the provisions of the Act on all sales effected after the commencement 428 of the Act ; and by S. 2(g) Of the Act, " sale ... means any transfer of property in goods . . . including a transfer of property in goods made in course of the execution of a contract...... Under s. 6(1) of the Act no tax was payable on the sale of goods specified in Sch. 11 to the Act and s. 6(2) enabled the State Government by notification to amend the schedule. Item 33 in Sch. 11 as amended by Act XVl of 1949 and as adapted by the Adaptation Order of 195o, was " Goods sold to o...