K P SONS Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THE order passed in this petition shall also govern the disposal of connected Miscellaneous Petition No. 1289 of 1982 (K. P. Sons, Katni v. Kuril and, Two Ors. ).

(2.) BY this petition under Articles 226 and 227 of the Constitution of India, the petitioner-firm which is a dealer, registered under the M. P. General Sales Tax Act, 1968 (hereinafter referred to as the Act) and the Central Sales Tax Act, respectively, challenges the constitutionality of the amendment introduced in Section 2 (o) of the Act by adding an explanation w. e. f. 1st September, 1976 by Act No. 48 of 1976 whereby the definition of "sale price" has been made exhaustive so as to include the value or cost of packing material or container in the sale price of goods when such goods are sold along with packing material or container, irrespective of whether such price or cost or value is charged separately or not.

(3.) THE petitioner-firm further challenges the notification dated 1st October, 1978 (annexure D) issued under Sub-section (6) of Section 8 of the Central Sales Tax Act, 1966 (No. 74 of 1956) on the ground that the said notification is contrary to the provisions of Section 8 (5) of the 1956 Act. The petitioner-firm also challenges the demand notices, vide annexures B and C by which Rs. 8,615 and Rs. 23,323 towards M. P. sales tax and Central sales tax respectively have been demanded, on the ground that the petitioner-firm has reasonably claimed deduction on account of tax-paid bardana (gunny bags) in the return. It also challenges the notices which were issued by the respondents, vide annexures E and F by which the petitioner was asked to show cause as to why its registration certificate should not be cancelled.