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PETITIONER: THE SALES TAX OFFICER, PILIBHIT
Vs.
RESPONDENT: MESSRS. BUDH PRAKASH JAI PRAKASH.
DATE OF JUDGMENT: 03/05/1954
BENCH: AIYYAR, T.L. VENKATARAMA BENCH: AIYYAR, T.L. VENKATARAMA MAHAJAN, MEHAR CHAND (CJ) MUKHERJEA, B.K. BOSE, VIVIAN BHAGWATI, NATWARLAL H.
CITATION: 1954 AIR 459 1955 SCR 1133 CITATOR INFO : R 1955 SC 661 (88,131,147) D 1958 SC 452 (9) R 1958 SC 560 (14,21) F 1958 SC 764 (5,6,8) E 1959 SC 135 (4,27) RF 1961 SC1065 (4) RF 1961 SC1534 (11) R 1962 SC1037 (10) F 1963 SC1207 (43,50) R 1965 SC1082 (9,14,16) RF 1967 SC1895 (247) RF 1970 SC 898 (46) R 1976 SC1016 (9) E 1978 SC 449 (29,42,52) D 1985 SC1293 (43) RF 1986 SC1556 (4,23,29) RF 1990 SC 313 (23)
ACT: Government of India Act, 1935, Schedule VII, List II, entry No. 48-Sale of goods-Meaning of---U. P. Sales Tax Act (Xv Of 1948), s. 2(h)-Explanation III to s. 2(h) and s. 3B--Ultra vires Provincial Legislature.
HEADNOTE: Held, that there is a well-defined and well-established distinction between a sale and an agreement to sell. The words "Taxes on the sale of goods" in entry No. 48, List II, Schedule VII of the Government of India Act, 1935, confer power on the Provincial Legislature to impose a tax only when there has...