PERFECT PUMPS PRIVATELIMITED Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) BY this writ petition preferred under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for issue of appropriate writ for quashment of notifications issued vide Annexures P-l and P-2 respectively on 29-4-1998 and 29-4-1999 by the Government of Madhya Pradesh Commercial taxes Department in exercise of power under Entry I of the Schedule I to the madhya Pradesh Commercial Tax Act, 1994 (for brevity 'the Act') and further to quash the order passed by the Commissioner of Commercial Tax contained in Annexure P-3 and to pass such other orders as may be deemed fit and proper in the facts and circumstances of the case.

(2.) WE may at the outset state that though the reliefs have been stated to be manifold, the quintessential nature of the reliefs is to penetrate as has been indicated hereinabove.

(3.) SANS unnecessary details, the facts which are requisites to be stated for dealing with the controversy in question that the petitioner is a manufacturer of centrifugal pumps which are meant for use in agricultural activities. It is a small scale industry engaged in such pumps exclusively used for agricultural purposes and is a registered dealer possessing the necessary certificate of Registration under the Act. Various averments have been asseverated highlighting how the pumps manufactured by the petitioner come within the conception of agricultural equipments and how that has been not so treated by the Commissioner of Commercial Tax under Section 68 of the act. We shall advert to this facet at later stage after burrowing through the facet of constitutional validity of the notifications which are sought to be assailed.