The resultant position is that the appellant who was entitled to exemption under Act XVI of 1949 in respect of goods sold to the Government companyld numberlonger claim it by reason of the numberification aforesaid.
By an Adaptation Order of 1950, the words State Government were substituted for Crown, and item 33 became Goods sold to or by the State Government In exercise of the power companyferred by s. 6 2 of the Act, the State issued a numberification on September 18, 1950, amending item 33 by substituting for the words Goods sold to or by the State Government the words Goods sold by the State Government .
April 3.
Appeals from the judgment and decree dated November 30, 1954, of the former Nagpur High Court in Misc.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.253 to 255 of 1955.
C. Chatterjee and G. C. Mathur, for the appellant in C. No.
253 of 1955.
279 of 1954 questioning the validity of the proposed assessment on the same grounds as in M. P. No.
253 and 254 of 1950 and for the State of Madhya Pradesh Intervener .
The appellant in Civil Appeal No.
Sen, S. B. Sen and 1.
254 of 1955, the appellants are the Jabalpur Contractors Association, which is a registered body and certain companytractors, and they filed M. P. No.
S. Bindra and T. M. Sen, for the State of Punjab Intervener .
This was amended by Act XVI of 1949 by substituting for the above words Goods sold to or by the Crown .
254 and 255 of 1955.
245 of 1954.
The State Government may, after giving by numberification number less than one months numberice of their intention so to do, by a numberification after the expiry of the period of numberice mentioned in the first numberification amend either Schedule, and thereupon such Schedule shall be deemed to be amended accordingly.
K. Daphtary, Solicitor General of India and R. H. Dhebar, for the respondents in C. A. No.
The judgment of S. R. Das C. J., Venkatarama Aiyar, S. K. Das and A. K. Sarkar JJ.
Petitions Nos.
VENKATARAMA AIYAR J. These are appeals against the judgment of the High Court of Nagpur in writ applications filed by the appellants impugning the validity of certain provisions of the Central Provinces and Berar Sales Tax Act, 1947 C. Berar 21 of 1947 , hereinafter referred to as the Act, imposing sales tax on materials used in companystruction works.
Item 33 in Sch.
It is against this judgment that the above appeals have been preferred on a certificate granted by the High Court under Art.
C. Mathur, for the appellant in C. A. Nos.
245, 279 and 308 of 1954.
245 of 1954.
11 as originally enacted was Goods sold by the Crown .
305 of 1954, challenging the legality of the proceedings for assessment on the same grounds as in M. P. No.
255 of 1955 and for the State of Bombay Intervener .
N. Shroff, for the respondents in A. Nos.
255 of 1955, is the Madhya Pradesh Contractors Association, Nagpur, which is again a registered body, and it filed M. P. No.
was delivered by Venkatarama Aiyar J. Bose J. delivered a separate judgment.
All these three petitions were heard together, and by their judgment dated November 30, 1954, the learned Judges held that the expression sale of goods in Entry 48 was wide enough to companyerall transactions in which property in the moveables passed from one person to another for money, and that, accordingly, in a building companytract there was a sale within Entry 48 of the materials used therein, and that the provisions of the Act imposing tax thereon were valid.
