M/S MOOL CHAND PHERUMAL (RICE MILL), BELA versus STATE OF U.P. & OTHERS

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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M/S Mool Chand Pherumal (Rice Mill), Bela v. State Of U.P. & Others - WRIT TAX No. - 1520 of 2007 [2007] RD-AH 17872 (15 November 2007)

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HIGH COURT OF JUDICATURE AT ALLAHABAD

Writ Petition (Tax) No. 1520 of 2007

Hon'ble Sushil Harkauli, J.

Hon'ble Rakesh Sharma, J.

As a last opportunity, learned counsel for the petitioner is granted time till 19th November 2007 to examine & crystallize the submissions and then argue the case with precision.

We have already heard this case at length on several dates, and no further time will be granted. For the benefit of the petitioner, we may point out that section 15 of the Central Sales Tax Act, in respect of each of its clauses, is essentially a control by Parliament upon the taxation under State Sales Tax Laws and, therefore, use of that section 15 can only be to reduce or waive the sales tax imposable under a State Law and it can not be utilised, prima facie, for controlling or reducing the Central Tax under Parliamentary Legislation.

Learned counsel for the petitioner submission amounts to saying that the restrictions under section 15 should be utilised to reduce the Central taxation. Prima facie, that could have been done if there was any other provisions to that effect in the Central Sales Tax Act but not by use of section15, which as stated above, essentially applies to State Taxation and not to Central Taxation.

Dated : November 15, 2007

AM/-

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