REGENT COMPUTRONICS PVT. LTD.

KRISHNA BRICK FIELD Appellant

V/S

STATE OF UTTAR PRADESH Respondents

Referred Judgements :-

CAPE BRANDY SYNDICATE V. COMMISSIONERS OF INLAND REVENUE [REFERRED TO]
CONSTITUTION OF INDIA AND DELHI LAWS ACT 1912 VS. UNION OF INDIA [REFERRED TO]
RAM KRISHNA DALMIA SHRIYANS PRASAD JAIN JAI DAYAL DALMIA VS. UNION OF INDIA [REFERRED TO]
PANDIT BANARSI DAS BHANOT JABALPUR CONTRACTORS ASSOCIATION MADHYA PRADESH CONTRACTORS ASSOCIATION THE STATE OF MADHYA PRADESH THE ADVOCATE GENERAL FOR THE STATE OF PUNJAB VS. STATE OF MADHYA PRADESH; SALES TAX OFFICER NAGPURS:STATE OF MADHYA PRADESHS; SALES TAX OFFICER NAGPURS:STATE OF MADHYA PRADESHS; SALES TAX OFFICER NAGPURS:STATE O [REFERRED TO]
M PENTIAH VS. MUDDALA VEERAMALLAPPA [REFERRED TO]
KUNNATHAT THATHUNNI MOOPIL NAIR VS. STATE OF KERALA [REFERRED TO]
BANGALORE WOOLLEN COTTON AND SILK MILLS CO LIMITED BANGALORE AND MYSORE SPINNING AND MANUFACTURING CO LIMITED BANGALORE VS. CORPORATION OF THE CITY OF BANGALORE [REFERRED TO]
BANGALORE WOOLLEN COTTON AND SILK MILLS CO LIMITED BANGALORE VS. CORPORATION OF CITY OF BANGALORE [REFERRED TO]
ORIENT WEAVING MILLS PRIVATE LIMITED VS. UNION OF INDIA [REFERRED TO]
RAJA JAGANNATH BAKSH SINGH VS. STATE OF UTTAR PRADESH [REFERRED TO]
EAST INDIA TOBACCO CO VS. STATE OF ANDHRA PRADESH; IN BOTH THE APPEALS [REFERRED TO]
KHANDIGE SHAM BHAT K KRISHNA BHATTA VS. AGRICULTURAL INCOME TAX OFFICER KASARAGOD:AGRICULTURAL INCOME TAX OFFICER KASARAGOD [REFERRED TO]
KHYERBARI TEA CO LIMITED KHYERBARI TEA CO LIMITED VS. STATE OF ASSAM:DESSAI AND PARBUTTIA TEA CO LTD [REFERRED TO]
CORPORATION OF CALCUTTA VS. LIBERTY CINEMA [REFERRED TO]
JAN MOHAMMAD NOOR MOHAMAD BAGBAN VS. STATE OF GUJARAT [REFERRED TO]
DEVI DAS GOPAL KRISHNAN VS. STATE OF PUNJAB [REFERRED TO]
MUNICIPAL CORPORATION OF DELHI IN BOTH APPEALS VS. BIRLA COTTON SPINNING WEAVING MILLS DELHI IN BOTH THE APPEALS [REFERRED TO]
STATE OF MADRAS VS. N K NATARAJA MUDALIAR [REFERRED TO]
JULLUNDER RUBBER GOODS MANU VS. UNION OF INDIA [REFERRED TO]
JANAPADA SABHA CHHINDWARA STATE OF MADHYA PRADESH VS. CENTRAL PROVINCES SYNDICATE LTD:AMALGAMATED COALFIELDS LTD [REFERRED TO]
BAIDYANATH AYURVED BHAWAN PVT LIMITED JHANSI VS. EXCISE COMMISSIONER U P [REFERRED TO]
HAJI LAL MOHAMMAD BIRI WORKS VS. SALES TAX OFFICER [REFERRED TO]
FIRM THAKUR DAS SUNDER DAS VS. SALES TAX OFFICER [REFERRED TO]
SUKH DEO VS. COMMISSIONER OF SALES TAX [REFERRED TO]
GURNA MAL VS. THE STATE OF UTTAR PRADESH AND ANR. [REFERRED TO]

JUDGEMENT

(1.) THE validity of sub-sections (1) and (2) of section 3-A of the U.P. Sales Tax Act, 1948 (15 of 1948), hereinafter referred to as the Act, has been challenged in these three writ petitions on two grounds : (1) that they infringe article 14 of the Constitution, and (2) that they suffer from excessive delegation of essential-legislative function and power.

(2.) THE petitioners are "registered dealers" and carry on the business of manufacture and sale of bricks in Uttar Pradesh. They are affected adversely by the impugned Notifications No. ST-1363/X-1045 (1960) dated April 5, 1961, and No. ST-6438/X-1012-1962 dated December 1, 1962, issued by the State Government under section 3-A(1) and (2) of the Act, by which sale of bricks has been subjected to a single point taxation at the rate of 7 naye paise per rupee, the point of taxation being sale by manufacturer.

(3.) AS desired by the learned counsel for the petitioners and the learned counsel for the respondents, there has been a common hearing of all the eight petitions in regard to the question of the validity of sub-sections (1) and (2) of section 3-A of the Act.

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KRISHNA BRICK FIELD Vs. STATE OF UTTAR PRADESH

Referred Judgements :-

JUDGEMENT

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