REGENT COMPUTRONICS PVT. LTD.

COFFEE BOARD Appellant

V/S

COMMISSIONER FOR COMMERCIAL TAXES, BANGALORE Respondents

Referred Judgements :-

COMMISSIONER OF INCOME TAX V B.C.SRINIVASA SETTY [DISTINGUISHED]
CAPE BRANDY SYNDICATE V INLAND REVENUE COMMISSIONERS [FOLLOWED ON]
C.ARUNACHALAM V C.I.T. [REFERRED TO]
EZRA V SECRETARY OF STATE [REFERRED TO]
COFFEE BOARD V JT. CTO [REFERRED TO]
KIRKNESS (INSPECTOR OF TAXES) V JOHN HUDSON AND CO. [FOLLOWED ON]
MOH. SERAJUDDIN V STATE OF ORISSA [REFERRED TO]
MALABAR FRUIT PRODUCTS CO. V SALES TAX OFFICER [FOLLOWED ON]
IMAMBANDI V MUTSADDI [REFERRED TO]
PUTHUTOTAM ESTATE V AGRL. INCOME TAX OFFICER [REFERRED TO]
AMALGAMATED COFFEE ESTATE V STATE OF KERALA [REFERRED TO]
BUGALKOT UDYOG LIMITED V STATE OF KARNATAKA [REFERRED TO]
STATE OF TAMILNADU V M.K.KANDASWAMY AND ORS. [FOLLOWED ON]
CONSOLIDATED COFFEE LTD. V COFFEE BOARD [REFERRED TO]
KRISHNA RICE MILLS V STATE OF HARYANA [DISTINGUISHED]
INDIAN COFFEE BOARD,BATLAGUNDU V STATE OF MADRAS [FOLLOWED ON]
PEANUT BOARD V ROCKHAMPTON HARBOUR BOARD [DISTINGUISHED]
MILK BOARD (NEW SOUTH WALES) V METROPOLITAN CREAM PVT. LTD. [DISTINGUISHED]
CROTHERS V. SHELL [DISTINGUISHED]
D.A.SATHYANARAYANA V STATE OF TAMILNADU [DISTINGUISHED]
P.S. SANKARLINGA NADAR V COMMISSIONER FOR COMMERCIAL TAXES [DISTINGUISHED]
P.P.M.THANGIAH NADAR V STATE OF TAMILNADU [DISTINGUISHED]
MATTER OF THE CENTRAL PROVINCES AND RERAR SALES OF MOTOR SPIRIT AND LUBRICANTS TAXATION ACT [REFERRED TO]
CHARANJIT LAL CHOWDHARY VS. UNION OF INDIA [REFERRED TO]
STATE OF MADRAS VS. CANNON DUNKERLEY AND CO MADRAS LIMITED [REFERRED TO]
AUTOMOBILE TRANSPORT RAJASTHAN LIMITED VS. STATE OF RAJASTHAN [REFERRED TO]
NEW INDIA SUGAR MILLS LIMITED VS. COMMISSIONER OF SALES TAX BIHAR [REFERRED TO]
STATE OF KERALA VS. BHAVANI TEA PRODUCE CO LTD [FOLLOWED ON]
INDIAN STEEL AND WIRE PRODUCTS LIMITED VS. STATE OF MADRAS [REFERRED TO]
ANDHRA SUGARS LIMITED VS. STATE OF ANDHRA PRADESH [REFERRED TO]
CHHITTER MAL NARAIN DAS VS. COMMISSIONER OF SALES TAX [DISTINGUISHED]
SALAR JUNG SUGAR MILLS LIMITED VS. STATE OF MYSORE [REFERRED TO]
STATE OF KARNATAKA VS. RANGANATHA REDDY [REFERRED TO]
VISHNU AGENCIES PRIVATE LIMITED DHANYALAKSHMI RICE MILLS CONTRACTORS GUTHA SUBBA RAO VS. COMMERCIAL TAX OFFICER:COMMERCIAL TAX OFFICER [FOLLOWED ON]
K P VARGHESE VS. INCOME TAX OFFICER ERNAKULAM [REFERRED TO]

JUDGEMENT

(1.) On a reference made by one of us, these cases were posted before a Division Bench for disposal.

(2.) A statutory Board called 'the Coffee Board' ('the Board') which was formerly called the Indian Coffee Market Expansion Board constituted and functioning under the Coffee Act of 1942 (Central Act VI of 1942) ('the Coffee Act') is the common petitioner before us and the principal question that arises for our determination is whether it is exigible to purchase tax or not under Section 6 of the Karnataka Sales Tax Act of 1957 (Karnataka Act 25 of 1957) ('KST Act'). In order to decide that principal and certain other allied questions, it is necessary to notice the facts that are not also in dispute in the first instance.

(3.) On the out break of the II World War, the Indian Coffee that enjoyed precious export markets in European and other advanced countries lost them and the industry was facing a crisis. With the object of rehabilitating the industry and placing it on a sound footing, accepting the recommendations of a conference held thereto, the then Viceroy and Governor General of India, promulgated the Coffee Market Expansion Ordinance (Ordinance No. 13 of 1940) on 14-12-1940 inter alia establishing the Board from 21-12-1940. The said Ordinance continued by another ordinance, was replaced by a permanent enactment of the then British Indian legislature titled as 'the Coffee Market Expansion Act' (Act 7 of 1942), but by later amendments made, is now briefly titled as 'The Coffee Act'.

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COFFEE BOARD Vs. COMMISSIONER FOR COMMERCIAL TAXES BANGALORE

Referred Judgements :-

JUDGEMENT

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