JAIPUR BOTTLING CO Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS is a petition under Art. 226 of the Constitution of India challenging the taxability of certain items and the vires of sec. 7 (2a) of the Rajasthan Sales Tax Act, 1954 (hereinafter called "the Act" ).

(2.) THE petitioner is a partnership firm registered under the Indian Partnership Act and carries on the business of manufacturing and selling of aerated water, ice box openers and straws. It is registered with the Commercial Taxes Officer, Jaipur City 'b' Cricle. THE petitioner commenced its business from the 1st of November, 1964. It was assessed for the accounting year 1964-65, that is, from 1-11-1964 to 31-3-1965. It challenges the provisions of the Act and the notifications issued thereunder dated 2-3-1963 and 211-1965 and the provisions of sec. 7 (2a) of the Act on various grounds and has prayed that by means of an appropriate writ, order or direction sec. 5 of the Act of 1954 as amended by Act 13 of 1964 and the notification dated 2-11-1965 made thereunder be held to be illegal, void and unconstitutional; that the notification dated 2-11-1965 be declared bad being not in conformity with the amended sec. 5 of the Act and sec. 7 (2-A) be declared beyond the legislative power of the Rajasthan State Legislature being violative of the provisions of the Constitution of India.

(3.) ANNEXURE III, which is dated 2nd March, 1963, was issued by the Government of Rajasthan in exercise of its power conferred by sec. 5 of the Act. To it is appended a list containing 65 items which have been described in column 2 thereof and the rate of tax has been described in column 3 therein. The material entry is 64 which reads as follows : - "64. All kinds of eatables and non-alcoholic postable liquids, such as biscuits, syrups, distilled juices (ark), jams (Chatni, Murabbas), fruit juices, essences, gulkand etc. packed in tins or plastic containers or sealed packings of any kind 10%.