Appeals by Special Leave from the Judgment and order dated 5 11 1973 of the Punjab Haryana High Court in Sales Tax Reference Nos.
936/75 , P. C. Bhartari, R. Narain, K. J. John, O. C. Mathur for the Appellants.
Sen, In CA No.
68/74 , and R. N.Sachthey for the Respondent.
C. Bhartari for Applicant Interveners In CA No.68/74 .
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
12 and 11 of 1969.
Desai, In CA No.
The Judgment of the Court was delivered by RAY, C.J. This appeal by special leave is on the question whether the appellant is exempt from inter State tax on the sales of poles and cables to the Delhi Electric Supply Undertaking by reason of the provisions companytained in section S 2 a iv of the Punjab Sales Act hereinafter referred to as the State Act.
Under section 8 of the Central Sales Tax Act hereinafter referred to as the Central Act, every dealer, who in the companyrse of inter State trade or companymerce sells to the Government any goods or sells to a registered dealer other than the Government goods of the description referred to in sub section 3 shall be liable to pay tax under this Act, which shall be three per cent of his turnover.
68 of 1974 and 936 of 1975.
The provisions in section 8 2A of the Central Act are as follows Notwithstanding anything companytained in sub section 1A of section 6 or sub section 1 or sub section 2 of this section, the tax payable under this Act by a dealer on his turnover in so far as the turnover or any part thereof relates to the sale of any goods, the sale or, as the case may be, the purchase of which is, under the sales tax law of the appropriate State, exempt from tax generally or subject to tax generally at a rate which is lower than three per cent, whether called a tax of fee or by any other name , shall be nil or, as the case may be, shall be calculated at the lower rate.
