MUNNALAL AGARWAL Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) THIS order shall also finally dispose, of Writ Petition No. 11791/2005 (Ashok Kumar Dubey v. State of Madhya Pradesh and Anr.) and Writ Petition No. 14718/20015 (Arvind Kumar Choudaha v. State of Madhva Pradesh and Anr. ). In Writ Petition Nos. 11790/2005 and 14718/2005 the Petitioners have challenged the imposition of Commercial Tax on the sale and purchase of Singhada, which they submit is exempted under Section 15 of the Vanijyik Kar Adhiniyarn, 1994 (hereinafter referred to as "the Adhiniyam") and specified in the second column of Schedule-I at serial number 16. In Writ Petition No. 11791/2005 the petitioner has prayed for quashing of order dated 2. l2. 2004 Annexure P. 1 passed in revision No. 180/central/2004 by the Additional Commissioner, Commercial Tax, Jabalpur, whereby he has been directed to pay Commercial Tax on the sale and purchase of Singhada for the assessment year 2000-2001.

(2.) IN all these petitions the petitioners deal in sale and purchase of Singhada. According to them, they were initially exempted from payment of Commercial Tax by the respondents on Singhada but for the assessment year 2001-2002 they were assessed for Commercial Tax on it on the ground that "dry" Singhada was not exempted under Section 15 of Schedule-I of the Adhiniyam and, therefore, they were liable to pay Commercial Tax on sale and purchase of "dry" Singhada. According to the petitioners Singhada has been notified as tax free goods under Section 15 of the Adhiniyam without any qualification and as such no Commercial Tax was payable on it irrespective of whether it was green (fresh) or "dry" Singhada.

(3.) IN the return the respondents have justified the imposition of Commercial Tax on "dry" Singhada by resorting to Schedule-II of Section 9 of the Adhiniyam. Section 9 relates to levy of tax. It provides that the tax shall be levied on the taxable turnover relating to goods specified in Schedule-II. In Part-V of Schedule-II Kirana Goods as the State Government may by notification specify" is entered at serial No. 48. By notification dated 1. 4. 1995 and subsequent notification dated 28-9-2000 of the State Government Singhara has been notified in the list of Kirana Goods at serial No. 148. According to the respondents since Singhara has been notified in the list of Kirana Goods in Schedule-II of section 9 of the Adhiniyam, the petitioners were liable to pay Commercial Tax on the sale and purchase of Singhada. It is also averred by the respondents that Commissioner, Commercial Tax vide Circular No. 391 dated 29. 1. 2004 has clarified that Singhada specified in Schedule-I related to Green (fresh) Singhara whereas Singhada specified and notified in the list of Kirana Goods in Schedule-II of the Adhiniyam relates to "dried" Singhada.