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Petitioner: DEPUTY COMMISSIONER OF AGRICULTURAL INCOME-TAX AND SALES-TAX, KOZHIKODE VS Respondent: RAJU ENGINEERING Co.Honorable Justice M. A. ANSARIThe Government Pleader,T. N. Subramania Iyer
1960 P T D 569
1960 P T D 569
[Kerala (India)]
Before M. A. Ansari and P. Govindah Menon, JJ
DEPUTY COMMISSIONER OF AGRICULTURAL INCOME-TAX AND SALES-TAX, KOZHIKODE
Versus
RAJU ENGINEERING Co.(This is a case under the Madras General Sales Tax Act, 1939 and not under the Travancore-Cochin General Sales Tax Act, 1125-Ed.).
Tax Revision Case No. 2 of 1958, (against the decision in T. A. 365 of 1956 on the file of the Sales Tax Appellate Tribunal, Trivandrum), decided on 13th January 1960.
Sales-tax-Works contracts-Whether come under definition of "sales" Liability to sales-tax-Madras General Sales Tax Act (IX of 1939), S. 2 (h).
Work contracts cannot be included in the definition of " sale " for purposes of sales tax and therefore the taxing authorities cannot levy any tax in exercise of the authority to charge such agreements as sales.
The Government Pleader for Petitioner.
T. N. Subramania Iyer and S. Subramania Iyer for Respondent.
JUDGMENT
M. A. ANSARI, J.-The decision, on the questions raised in the petition, would be unnecessary ; because the view, that works contracts can be included in the definition of sale for purposes of sales tax, has been finally held as incorrect by the Supreme Court in The State of Madras v. Gannon Dunkerley & Co. (Madras) Ltd. ((1958) 9 S T C 353). Therefore the decision of the Tribunal is correct that the taxing authorities cannot levy any tax in exercise of the authority to charge such agreements as sales. The petition questions the jurisdiction of a statutory tribunal to hold ultra vires parts of the statute, under which it has been set up ; but any decision on the two questions framed for the purpose would not result in the petition being allowed, and they can be decided in an appropriate case. The assessee before us being under no liability because of the aforesaid pronouncement by the Supreme Court, the revision petition is dismissed, but without costs.
Petition dismissed.