{"id":173166,"date":"1961-03-14T00:00:00","date_gmt":"1961-03-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/endupuri-narasimham-and-son-vs-the-state-of-orissa-and-others-on-14-march-1961"},"modified":"2016-08-10T04:53:07","modified_gmt":"2016-08-09T23:23:07","slug":"endupuri-narasimham-and-son-vs-the-state-of-orissa-and-others-on-14-march-1961","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/endupuri-narasimham-and-son-vs-the-state-of-orissa-and-others-on-14-march-1961","title":{"rendered":"Endupuri Narasimham And Son vs The State Of Orissa And Others on 14 March, 1961"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Endupuri Narasimham And Son vs The State Of Orissa And Others on 14 March, 1961<\/div>\n
Equivalent citations: 1961 AIR 1344, \t\t 1962 SCR (1) 314<\/div>\n
Author: T V Aiyyar<\/div>\n
Bench: Das, S.K., Kapur, J.L., Hidayatullah, M., Shah, J.C., Aiyyar, T.L. Venkatarama<\/div>\n
           PETITIONER:\nENDUPURI NARASIMHAM AND SON\n\n\tVs.\n\nRESPONDENT:\nTHE STATE OF ORISSA AND OTHERS\n\nDATE OF JUDGMENT:\n14\/03\/1961\n\nBENCH:\nAIYYAR, T.L. VENKATARAMA\nBENCH:\nAIYYAR, T.L. VENKATARAMA\nDAS, S.K.\nKAPUR, J.L.\nHIDAYATULLAH, M.\nSHAH, J.C.\n\nCITATION:\n 1961 AIR 1344\t\t  1962 SCR  (1) 314\n CITATOR INFO :\n APL\t    1962 SC 107\t (5)\n R\t    1963 SC 980\t (11,12)\n RF\t    1971 SC 477\t (7)\n\n\nACT:\nSales Tax-Transactions ultra--State and\t inter-State--Test--\nConstitution  of India, Art. 286(2)--Orissa Sales  Tax\tAct,\n1947 (XIV of 1947), S. 5(2)(a)(II).\n\n\n\nHEADNOTE:\nThe petitioner who was a,-registered dealer under the Orissa\nSales  Tax  Act,  1947,\t was carrying  on  the\tbusiness  of\npurchasing and reselling castor seeds, etc., in the State of\nOrissa.\t Under a declaration given by him for the purpose of\nobtaining  his registration certificate the goods  purchased\nby  him\t in  Orissa were to be resold  in  that\t State.\t  He\npurchased  certain  commodities\t inside\t the  State  but  in\ncontravention of his declaration sold, the goods to  dealers\noutside\t the State.  The Sales Tax Officer included  in\t the\ntaxable turnover of the petitioner the purchase made by\t him\ninside\tthe State in accordance with s. 5(2)(a)(II)  of\t the\nAct.  The contention of the petitioner was that the purchase\nwas  in course of inter-State trade and was  exempted  under\nArt. 286(2) of the Constitution of India.\nHeld, that the transaction of sale which has been taxed\t was\nwholly inside the State of Orissa and was distinct and sepa-\nrate from the sale made by the purchaser to dealers  outside\nthe  State.   The former transaction was  taxable  under  s.\n5(2)(a)(II)  of the Act while the latter was exempted  under\nArt. 286(2) of the Constitution.\nMessrs.\t  Mohanlal  Hargovind  Das v. The  State  of  Madhya\nPradesh, [1955] 2 S.C.R. 509, distinguished.\nIn order that a sale or purchase might be inter-State, it is\nessential  that\t there must be transport of goods  from\t one\nState\n315\nto  another  under  the contract of  sale  or  purchase.   A\npurchase  made\tinside a State, for sale outside  the  State\ncannot\titself\tbe held to be in the course  of\t inter-State\ntrade and the imposition of tax thereon is not repugnant  to\nArt. 286(2) of the Constitution.\nBengal\tImmunity  Company  Limited v. The  State  of  Bihar,<\/a>\n[1955]\t2  S.C.R.  603 and  State  of  Travancore-Cochin  v.\nShanmugha  Vilas  Cashew  Nut  Factory,<\/a>\t [1954]\t S.C.R.\t 53,\nfollowed.\n\n\n\nJUDGMENT:\n<\/pre>\n
ORIGINAL JURISDICTION: Petition No. 12 of 1959.
\nPetition  under\t Art. 32 ‘of the Constitution of  India\t for
\nenforcement of fundamental rights.\n<\/p>\n
R.Gopalakrishnan,   S.\tN.  Andley,  J.\t B.   Dadachanji,
\nRameshwar Nath and P. L. Vohra, for the petitioners.
\nC.K.  Daphtary, Solicitor-General of India, B.\tGanapathy
\nIyer and T. M. Sen, for the respondents.\n<\/p>\n
1961.  March 14.  The Judgment of the Court was delivered by
\nVENKATARAMA  AIYAR,  J.\t -The petitioner is  a\tjoint  Hindu
\nfamily\tfirm carrying on business at Berhampur in the  State
\nof  Orissa, and registered as a dealer under the  provisions
\nof  the Orissa Sales Tax Act, 1947, hereinafter referred  to
\nas the Act.  Its business consists in the purchase of castor
\nseeds, turmeric, gingili and other commodities locally,\t and
\nselling\t them to demlers outside the State.  The  Sales\t Tax
\nOfficer, Berhampur, included in the taxable turnover of\t the
\npetitioner the purchase of goods made by it inside the State
\nbut  sold,  as aforesaid, to dealers outside the  State\t and
\nimposed\t a tax of Rs. 27,161-13-0 on account of\t such  sales
\nduring\tthe sixteen quarters commencing from April 1,  1952,
\nand ending with March 31, 1956.\t In the present\t application
\nfiled under Art. 32, the petitioner challenges the  validity
\nof the tax on the ground that the purchases in question were
\nmade  in  the course of inter-State trade, and\tthat  a\t tax
\nthereon was in contravention of Art. 286(2)
\nThe  impugned  tax has be-en levied under s. 5 of  the\tAct,
\nwhich, omitting what is not relevant, runs as follows:-\n<\/p>\n
\t      5.    (1)\t The tax payable by a  dealer  under
\n\t      this
\n\t      316<\/span>
\n\t      Act shall be levied at the rate of one quarter
\n\t      of  an  anna  in\tthe  rupee  on\this  taxable
\n\t      turnover:\n<\/p><\/blockquote>\n
\t       …………………………..
\n\t      (2)  In,\tthis  Act  the\texpression  “taxable
\n\t      turnover” means that part of a dealer’s  gross
\n\t      turnover during any period which remains after
\n\t      deducting there-from:\n<\/p><\/blockquote>\n
\t       (a) his turnover during that period on-
\n\t       …………………………..\n<\/p><\/blockquote>\n
\t      (ii)  sales  to a registered dealer  of  goods
\n\t      specified\t   in\tthe   purchasing    dealer’s
\n\t      certificate of registration as being  intended
\n\t      for resale by him in Orissa or for use by\t him
\n\t      in  the execution of any contract\t in  Orissa,
\n\t      and on sales to a registered dealer of contai-
\n\t      ners  or\tother materials for the\t packing  of
\n\t      such goods:\n<\/p><\/blockquote>\n
\t      Provided that when such goods are used by\t the
\n\t      registered  dealer  for  purposes\t other\tthan
\n\t      those   specified\t  in  his   certificate\t  of
\n\t      registration  the price of goods\tso  utilised
\n\t      shall be included in his taxable turnover.\n<\/p><\/blockquote>\n
It  will be seen that under this section when a\t sale  takes
\nplace, the seller has to include it in his taxable turnover;
\nbut  when  the sale is to a registered dealer  who  declares
\nthat  his  purchases are for resale in Orissa,\tthen  it  is
\nexcluded  from the seller’s turn. over.\t If  the  registered
\ndealer-purchaser sells the goods outside the State in breach
\nof  the\t condition, the purchases by him are  liable  to  be
\nincluded  in his turnover, and assessed to sales tax.\tThat
\nprecisely  is what has happened in this case.  The sales  to
\nthe petitioner were not included in the taxable turnover  of
\nthe sellers by reason of the registration certificate  which
\nthe petitioner had obtained on a declaration that the  goods
\nwere  to  be resold in ‘Orissa.\t But in\t violation  of\tthis
\ndeclaration he sold the goods to dealers outside the  State,
\nand so he became liable to be taxed under s. 5(2)(a)(ii)  of
\nthe Act.\n<\/p>\n
The  contention\t of the petitioner is that  these  purchases
\nwere  made in the course of inter-State trade, and that\t the
\nimposition of sales tax thereon is, in
\n317<\/span>
\nconsequence,  ultra vires The provision applicable  is\tArt.
\n286(2), as it stood prior to the sixth amendment, and it ran
\nas follows:\n<\/p>\n
\t      “Except  in so far as, Parliament may  by\t law
\n\t      otherwise\t provide,  no law of a\tState  shall
\n\t      impose, or authorise the imposition of, a\t tax
\n\t      on  the  sale or purchase of any\tgoods  where
\n\t      such  sale  or  purchase takes  place  in\t the
\n\t      course of inter-State trade or commerce.”\n<\/p><\/blockquote>\n
The  argument  on behalf of the petitioner is  that  as\t the
\ngoods  were  purchased\tfor the purpose\t of  being  sold  to
\ndealers\t outside the State, and they were in fact  so  sold,
\nthe  purchases were in the course of inter-State trade,\t and
\nthe  levy of tax thereon was within the prohibition  enacted
\nby Art. 286(2).\t We do not agree with this contention.\t The
\ntransactions  of  sales which have been\t taxed\twere  wholly
\ninside\tthe State of Orissa.  They were sales by persons  in
\nthe  State of Orissa to persons within the State of  Orissa,
\nof goods which were in Orissa.\tThe fact that the  purchaser
\nsold  those very goods to dealers outside the State  is\t not
\nrelevant, as those sales are distinct and separate from\t the
\nsales on which the taxes in question have been imposed.\t The
\npresent\t levy  is  not on the sales  by\t the  petitioner  to
\npersons\t outside  the  State, but on the  purchases  by\t him
\ninside\tthe  State.  The former sales are in the  course  of
\ninter-State  trade, and are not taxable under  Art.  286(2),
\nbut  the  latter  are purely intrastate\t sales,\t and  a\t tax
\nimposed thereon does not offend Art. 286(2).
\nIn support of his, contention that the purchases are hit  by
\nArt  286(2), the petitioner relies on the, decision of\tthis
\nCourt  in  Messrs.  Mohanlal Hargovind Das V. The  State  of
\nMadhya Pradesh (1).  In that case, the petitioners who\twere
\nregistered  dealers  under the Central Provinces  and  Berar
\nSales  Tax  Act,  1947, were carrying  on  business  in\t the
\nmanufacture  and sale of bidis in Madhya Pradesh.   For\t the
\npurpose\t of their business, they imported  processed  tobaco
\nfrom  the State of Bombay in large quantities,\trolled\tthem
\ninto bidis and sold them to dealers in other States.
\n(1)  [1955] 2 S.C.R 509.\n<\/p>\n
318<\/span><\/p>\n
The  sales  tax authorities imposed a tax on  the  purchases
\nmade by them, on the ground that they had, in breach of\t the
\ndeclaration  in the registration certificate, sold  them  to
\nmerchants  outside  Madhya Pradesh.  The contention  of\t the
\npetitioners  was  that\tthe purchases by them  were  in\t the
\ncourse of inter-State trade,  and that the imposition of tax
\nthereon was therefore repugnant to Art. 286(2).\t It was this
\ncontention  that  was accepted by this Court.\tIt  will  be
\nnoticed\t that the in this case the assessment of  sales\t tax
\nwas  on very purchases from dealers in Bombay,\tunder  which
\nthe  goods  were  transported from the State  of  Bombay  to
\nMadhya\tPradesh.  In the present case, the  purchases  which
\nare sought to be assessed involved no movement of the  goods
\noutside\t the  State  of Orissa.\t In order  that\t a  sale  or
\npurchase  might be inter-State, it is essential\t that  there
\nmust  be transport of goods from one State to another  under
\nthe  contract of sale or purchase.  In the  Bengal  Immunity
\nCompany\t Limited  v.  The  State  of  Bihar<\/a>  (1)  occur\t the
\nfollowing observations which are apposite:\n<\/p>\n
\t      “A  sale could be said to be in the course  of
\n\t      interState   trade  only\tif  two\t  conditions
\n\t      concur:  (1)  A  sale  of\t goods\tand  (2)   a
\n\t      transport\t of  those goods from one  State  to
\n\t      another  under  the contract of  sale.  Unless
\n\t      both those conditions are satisfied, there can
\n\t      be  no  sale  in–the  course  of\t  interstate
\n\t      trade.”\n<\/p><\/blockquote>\n
With  reference\t to  the  analogous  provision\tunder\tArt.
\n286(1)(b)  prohibiting the imposition of tax on the sale  or
\npurchase of goods in the course of import or export, it\t has
\nbeen field by this Court that it is only a sale or  purchase
\nwhich occasions the export or import of the goods out of  or
\ninto  the territory of India or a sale in the State  by\t the
\nexporter  or  importer by transfer  of\tshipping  documonts,
\nwhile  the,  goods are beyond the customs barrier,  that  is
\nwithin\tthe exemption, and that a sale which  precedes\tsuch
\nexport\tor import or follows it is not exempted, vide  State
\nof Travancore.\tCochin v. Shannugha Vilas Cashew Nut Factory<\/a>
\n(2).   On  the same principles, a purchase,  made  inside  a
\nState, for sale outside the State cannot itself be held
\n(1) [1955] 2 S.C.R. 603. 784-785.\n<\/p>\n
(2) [1954] S.C.R. 53.\n<\/p>\n
319<\/span><\/p>\n
to be in the course of inter-State trade, and the imposition
\nof  a  tax thereon is not repugnant to Art.  286(2)  of\t the
\nConstitution.  In the result this petition is dismissed with
\ncosts.\n<\/p>\n
\t\t\t     Petition dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Endupuri Narasimham And Son vs The State Of Orissa And Others on 14 March, 1961 Equivalent citations: 1961 AIR 1344, 1962 SCR (1) 314 Author: T V Aiyyar Bench: Das, S.K., Kapur, J.L., Hidayatullah, M., Shah, J.C., Aiyyar, T.L. Venkatarama PETITIONER: ENDUPURI NARASIMHAM AND SON Vs. RESPONDENT: THE STATE OF ORISSA […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-173166","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nEndupuri Narasimham And Son vs The State Of Orissa And Others on 14 March, 1961 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/endupuri-narasimham-and-son-vs-the-state-of-orissa-and-others-on-14-march-1961\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Endupuri Narasimham And Son vs The State Of Orissa And Others on 14 March, 1961 - 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