SUKH DEV SARUP GUPTA Vs. PUNJAB STATE

JUDGEMENT

(1.) THE facts giving rise to this writ petition which have been very clearly brought out in the petitioners may briefly be stated as under.

(2.) PRIOR to the enforcement of the Constitution on 26th of January, 1950, under clause (c) of subs (6) of S. 3 of the Punjab Excise Act "any medicinal or toilet preparations containing alcohol fell within the definition of "excisable articles" which were subject to the excise duty under the aforesaid Act. Subsequently, the punjab General Sales Tax Act (hereinafter referred to as sales Tax Act) came into force in 1948, which levied sales tax on sale of goods except articles which were excepted under S. 6 from such tax Act. Entry 37 of this Schedule was in the following terms:-"all goods on which duty is or may be levied under the Punjab Excise act, 1914 * *. " as stated above, inasmuch as medicinal or toilet preparations containing alcohol (hereinafter referred to as "alcoholic preparations") were subject to excise duty under the Punjab Excise Act the same were exempt form sales tax. Under the constitution 'alcoholic preparation', which under the Government of India Act (which stood repealed by the Constitution) was a Provincial subject was transferred to the Union List. As a result of the enforcement of the Constitution therefore cl (c) of sub-s (6) of S, 3 stood omitted by the Adaptations of Laws order 1950. However, Art 227. the Constitution provides as follows:-

(3.) SUB-SECTION (6) of S. 3 of the Punjab Excise Act before amendment was as follows:--