REGENT COMPUTRONICS PVT. LTD.

MADHU SILICA PRIVATE LIMITED Appellant

V/S

STATE OF GUJARAT Respondents

Referred Judgements :-

INCOME TAX COMMISSIONER OF CITY OF LONDON V. GIBBS [REFERRED TO]
BLACK CLAWSON INTERNATIONAL LTD. V. PAPIERWERKE WALD OF ASCHAFFENBURG [REFERRED TO]
MOHAN CHAUDHARY V. CHIEF COMMISSIONER [REFERRED TO]
J. C. MILLS V. STATE OF M. P. [REFERRED TO]
KAILASH NATH VS. STATE OF UTTAR PRADESH [REFERRED TO]
TATA IRON AND STEEL CO LIMITED VS. STATE OF BIHAR [REFERRED TO]
STATE OF MADRAS VS. CANNON DUNKERLEY AND CO MADRAS LIMITED [REFERRED TO]
ATIABARI TEA CO LIMITED KHAYERBARI TEA CO LIMITED H P BARUA HASIMARA TEA COMPANY LIMITED MOABUND TEA COMPANY LIMITED VS. STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM [REFERRED TO]
J K JUTE MILLS COMPANY LIMITED VS. STATE OF UTTAR PRADESH [REFERRED TO]
AUTOMOBILE TRANSPORT RAJASTHAN LIMITED VS. STATE OF RAJASTHAN [REFERRED TO]
PURSHOTTAM H JUDYE VS. V B POTDAR THE AUTHORITY APPOINTED UNDER THE PAYMENT OF WAGES ACT [REFERRED TO]
DEVI DAS GOPAL KRISHNAN VS. STATE OF PUNJAB [REFERRED TO]
J K STEEL LIMITED VS. UNION OF INDIA [REFERRED TO]
JOINT COMMERCIAL TAX OFFICER HARBOUR DIVISION II MADRAS VS. YOUNG MENS INDIAN ASSOCIATION REGD MADRAS [REFERRED TO]
BAIDYANATH AYURVED BHAWAN PVT LIMITED JHANSI VS. EXCISE COMMISSIONER U P [REFERRED TO]
TATA ENGINEERING AND LOCOMOTIVE COMPANY LIMITED VS. GRAM PANCHAYAT PIMPRI WAGHERE [REFERRED TO]
R S JOSHI SALES TAX OFFICER GUJARAT J S JOSHI SALES TAX OFFICER GUJARAT VS. AJIT MILLS LTD:IDAR TALUKA SAHAKARI [REFERRED TO]
STATE OF KARNATAKA VS. RANGANATHA REDDY [REFERRED TO]
MAHARASHTRA STATE TEXTILE CORPORATION LIMITED VS. OFFICIAL LIQUIDATOR [REFERRED TO]
GANGA SUGAR CORPORATION LTD VS. STATE OF UTTAR PRADESH [REFERRED TO]
R R ENGINEERING CO SHITAL PRASAD VS. ZILA PARISHAD BAREILLY:TOWN AREA COMMITTEE KURAOLI [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE BOMBAY 1 VS. PARLE EXPORTS PRIVATE LIMITED [REFERRED TO]
WALLACE FLOUR MILLS COMPANY LIMITED VS. COLLECTOR OF CENTRAL EXCISE BOMBAY DIVISION III [REFERRED TO]
GOODYEAR INDIA LTD VS. STATE OF HARYANA:GEDORE TOOLS P LTD [REFERRED TO]
ICG TEXTURING INDUSTRY VS. SURAT MUNICIPAL CORPORATION [REFERRED TO]
GOVERNOR GENERAL IN COUNCIL VS. PROVINCE OF MADRAS [REFERRED TO]

JUDGEMENT

(1.) In this group of petitioners, a common question of vires of Sec. 15-B of the Gujarat Sales Tax Act, 1969 as amended by Sec. 2 of the Gujarat Sales Tax (Amendment) Act, 1990 arises for consideration. It is the contention of the petitioners that the said provision is beyond the legislative competence of the State legislature. In order to appreciate this common grievance of the petitioners, it is necessary to note a few introductory facts :

(2.) I. Introductory facts : The petitioners are dealers registered under the provisions of the Gujarat Sales Tax Act, 1969 ('the Act' for short). They carry on the activity of manufacturing and selling various goods in this State. For that purpose, they require raw materials which are to be used in manufacturing the end product. The materials purchased by them in the State and used in the manufacturing process have been subjected to purchase tax by the impugned provision. The petitioners contend that the State Legislature has no competence to impose such tax as such tax does not fall within any of the entries of List II of the Seventh Schedule to the Constitution, viz.,the State list especially Entry 54 thereof. They have joined in these petitions State of Gujarat as respondent No. 1 and the authorities exercising powers under the Act as other respondents. As the petitions involve common questions of law, they were all heard together and are being disposed of by this common judgment.

(3.) The common grievance of the petitioners is required to be examined in the bacjground of the statutory settings and their historical backdrop.

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MADHU SILICA PRIVATE LIMITED Vs. STATE OF GUJARAT

Referred Judgements :-

JUDGEMENT

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