It raises a question of construction of article 286 of the Constitution. The word ‘bonus’ has however acquired a secondary meaning in the sphere of industrial relations. It has been Chandigarh Advocates used especially in the United States of America to designate an award in addition to the contractual wage. The inside dealer may therefore be taxed on his purchases or if be sells in retail to actual consumers in the State be may be taxed on the sales. In any case, the convenience or inconvenience of collecting a sales tax or a purchase tax is not a relevant consideration when one is considering the validity or otherwise of such a tax, as was observed by Kania, C.
When therefore the transaction is one on which a tax on sale or purchase can be levied it does not necessarily mean that only a sales tax can be levied and not a purchase tax. Broadly speaking, local activities of buying and selling carried on in the State in relation to local goods would be a sufficient basis to sustain Chandigarh Advocates the taxing power of the State, provided of Chandigarh Lawyer course, such activities ultimately resulted in a concluded sale or purchase to be taxed”.
In the judgment under appeal the High Court took the view that sales or purchases in the course of inter-State trade or commerce referred to in article 286 (2) must be construed so as to exclude the particular ‘Class of sales or purchases described in the Explanation to clause (a) of article 286 (1) and that, therefore, the provisions of the Bihar Sales Tax Act , 1947, in so far as they purported to impose tax on such sales, were not in conflict with article 286 (2) as so construed. First and foremost, it will have to be noted that in the said case, the Arbitral proceedings arose under the Indian Arbitration Act of 1940 and in particular in relation to a proceeding which emanated under Section 8 of the said Act.
Under Section 8 of the 1940 Act, the power of Court to appoint Arbitrator or umpire is specified. should have a territorial connection with the State. The majority judgment in the Bombay Sales Tax Appeal has been construed by the various States as giving them an authority to impose a tax on the transactions of sale or purchase covered by the Explanation to article 286(1) (a) and authorising them to 723 impose such tax on the seller even though he may be residing outside their territories.
In the case of sales-tax it is not necessary that the sale or purchase should take place within the territorial limits of the State in the sense that all the ingredients of a sale like the agreement to sell, the passing of title, delivery of the goods, etc. Under Section 2(c), the expression Court is defined to mean a Civil Court having jurisdiction to decide the questions framing the subject matter of a suit excluding a Small Causes Court.
Sub-sections (1)(a) to (c) and (2) of Section 8 details the situations under which the said power of appointment of Arbitrator or umpire can be made. We will right now note and state as to those intricate factors which weighed with the learned Judges to state the law in such terms. One of 632 the four Judges who formed the majority has revised his opinion as stated above. If the inside dealer is himself the consumer then there will be no difficulty in assessing him for his books will show how much he has imported from other States and how much he has consumed.
Under the said definition, an exception is carved out even for a Small Causes Court to fall under the definition of Court when the said Court is called upon to exercise its jurisdiction in situations, which are set out in Section 21 of the Act. The various States however in the scramble for taxes have been oblivious to the fact that a transaction of sale or purchase is not a unilateral transaction but a bilateral one and when it is looked at from the point of view of a sale or purchase it is one transaction which has two facets.
But on a deeper scrutiny of the judgment, we find that Lawyer in Chandigarh the light of the special features involved in the said case, it was laid down that other proceedings would be referable to Arbitration as well. Re (A): The main controversy in this appeal has centered round this ground. It has encouraged the imposition of tax burdens on the consuming public on an interpretation of the Constitution which appears to us to be plainly erroneous. We fully endorse the above view taken by the High Court and do not find any substance in the above ground.
(Vide Encyclopaedia Britannica, Volume III, page 856). It is usually intended as a stimulus to extra effort but sometimes represents the desire of the employer to share with his workers the fruits of their common enterprise. It is classified amongst the methods of wage payment. Himachal Pradesh State Industrial Development Corporation Limited, 2015 (5) SCC 518. From the point of view of a seller it is a sale transaction and from the point of view of a purchaser it is a purchase transaction.
“The expression ‘for such State or any part thereof’ cannot, in our view, be taken to import into Entry 54 the restriction that the sale or purchase referred to must take place within the territory of that State. The impugned decision is a recent one. Under section 40, the Chief Commissioner is empowered, among other things, to make rules about- 137 1068 “(a) the maintenance of watch and ward, and the establishment of a proper system of conservancy and sanitation at fairs and other large public assemblies; (b) the imposition of taxes for the purposes mentioned in clause (a) of this section on persons holding or joining any of the assemblies therein referred to; The only law relevant here is sections 40 and 41 of Regulation III of 1877.
The decision on the point noted above seems to be somewhat inconsistent and is, at any rate, not quite clear. Motive is a mental state, which is always locked in the inner compartment of the brain of the accused and inability of the prosecution to establish the motive need not necessarily cause entire failure of prosecution. The judicial opinion was divided, if not evenly balanced. Learned counsel for the respondent has also placed reliance on the judgment of this Court in Deepak Bhandari vs.
All that it means is that the laws which a State is empowered to make must be for the purposes of that State. Learned counsel appearing for the respondents refuting submissions made by the learned counsel for the appellant contended that the trial court was correct in dismissing the suit as barred by time. The non-resident businessmen therefore who entered into transactions of sales of goods where as a direct result of such sales the goods are actually delivered for the purpose of consumption in a particular State have been sought to be subjected to the levy of sales tax at the instance of these States with great inconvenience and harassment to themselves, and the warrant for their action in this behalf is stated by these States to be the majority judgment of this Court.
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