{"id":196367,"date":"1962-01-16T00:00:00","date_gmt":"1962-01-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-steelworth-ltd-vs-state-of-assam-on-16-january-1962"},"modified":"2015-04-16T00:19:28","modified_gmt":"2015-04-15T18:49:28","slug":"ms-steelworth-ltd-vs-state-of-assam-on-16-january-1962","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-steelworth-ltd-vs-state-of-assam-on-16-january-1962","title":{"rendered":"M\/S. Steelworth Ltd vs State Of Assam on 16 January, 1962"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">M\/S. Steelworth Ltd vs State Of Assam on 16 January, 1962<\/div>\n<div class=\"doc_bench\">Bench: B.P. Sinha, Cj, J.L. Kapur, M. Hidayatullah, J.C. Shah, J.R. Mudholkar<\/div>\n<pre>           PETITIONER:\nM\/s. STEELWORTH LTD.\n\n\tVs.\n\nRESPONDENT:\nSTATE OF ASSAM\n\nDATE OF JUDGMENT:\n16\/01\/1962\n\nBENCH:\n\n\nACT:\n     Sales Tax-Provincial legislation imposing tax\nin certain  circumstances-Constitutional validity-\nAmendment-Effect-Assam Sales  Tax  Act,1947  (Act,\nXVII of\t 1947), as  amended  by\t Assam\tSales  Tax\n(Amendment Act,\t 1960) (Act,  XIII of  1960) s. 15\n(1) (b)\t (i) (b)  and (c)-Constitution\tof  India,\nArts. 14, 19 (1)(f).\n\n\n\nHEADNOTE:\n     The  petitioner   carried\ton   business\tof\nmanufacturing,\tselling\t and  supplying\t iron  and\nsteel materials\t in the State of Assam. Before the\nAssam Sales  Tax Amendment  Act of 1960, it held a\nregistration  certificate   under  which  all  its\npurchases for  use in manufacture or production of\ngoods taxable  under the  Act were  exempted  from\nSales Tax,  but\t after\tthe  amendment\tit  became\nliable to pay tax on those goods. It was contended\nthat by\t omission of  sub-cl. (b),  discrimination\nwas   introduced    by\t differentiating   between\nmaterials  bought  for\tarticles  to  be  supplied\nagainst a  contract and articles produced and sold\nby  the\t  petitioner  and  that\t this  was  not\t a\nreasonable classification\n590\nbased  on   any\t  intelligible\t differentia   and\ntherefore, the\tamendment by Act XIII of 1960, was\nviolative  of  Arts.  14  and  19(1)  (f)  of  the\nConstitution.\n^\n     Held, that the object of the amending Act was\nto raise  revenue for  the State.  It was  for the\nlegislature to\tdecide\tas  to\twhat  articles\tit\nshould tax and what articles it should not tax and\nif  it\tdecided\t to  impose  the  tax  on  certain\narticles it thought necessary, that was a question\nof policy  into which  the courts cannot enter and\nin  such   circumstances  per\tse  there   is\tno\ndiscrimination.\t Besides,  the\tprovision  against\ndiscrimination was  not on articles but on persons\nand  the   petitioner  failed\tto  show  how  the\nimposition  of\t this  tax   was  an  unreasonable\nrestriction on the right to carry on trade.\n\n\n\nJUDGMENT:\n<\/pre>\n<p><span class=\"hidden_text\">     ORIGINAL JURISDICTION  Writ Petition  No. 184<\/span><br \/>\nof 1961.\n<\/p>\n<p>     Petition under Art. 32 of the Constitution of<br \/>\nIndia for enforcement of Fundamental Rights.\n<\/p>\n<p>     C. B.  Agarwala, R.  L. Agarwala  and  P.\tC.<br \/>\nAgarwala, for the petitioner.\n<\/p>\n<p>     Naunit Lal, for the respondents.<br \/>\n     1962. January  16. The  Judgment of the Court<br \/>\nwas delivered by<br \/>\n     KAPUR J.-This  is a petition under Art. 32 of<br \/>\nthe Constitution  challenging the  legality of the<br \/>\namendment introduced  in s.  15 of the Assam Sales<br \/>\nTax Act,  1947 (Act  XVII of 1947), by s. 2 of the<br \/>\nAssam Sales Tax (Amendment) Act, 1960 (Act XIII of<br \/>\n1960), by  which sub-s. (b) of item (i) of sub-cl.\n<\/p>\n<p>(b) of\tcl. (1)\t was deleted  and thereby sales of<br \/>\ngoods to  a registered\tdealer intended for use in<br \/>\nproduction of  goods for  sale\tbecame\tliable\tto<br \/>\nsales tax.\n<\/p>\n<p>     The appellant  Company is\ta limited  company<br \/>\ncarrying on  in the State of Assam its business of<br \/>\nmanufacturing,\tselling\t and  supplying\t iron  and<br \/>\nsteel\tmaterials.    It   held\t  a   Registration<br \/>\nCertificate under  the Assam  Sales Tax Act, as it<br \/>\nwas before  the amendment  of 1960. Under that Act<br \/>\nall  its  purchases  for  use  in  manufacture\tor<br \/>\nproduction of  goods taxable  under the\t Act  were<br \/>\nexempt from  sales tax\tbut after the amendment of<br \/>\nthe Act there was a deletion in<br \/>\n<span class=\"hidden_text\">591<\/span><br \/>\nthe Registration  Certificate  of  certain  goods,<br \/>\ne.g., cast  iron,  iron\t plates,  steel\t bars  and<br \/>\ngalvanised wire\t which were used by the petitioner<br \/>\nin the\tmanufacture of its finished products which<br \/>\nwere also  taxable in  the State.  Consequently it<br \/>\nhas become  liable  to\tpay  tax  on  those  goods<br \/>\npurchased for  use in the manufacture of goods and<br \/>\nthe cost of production has thereby gone up.\n<\/p>\n<p>     Three points were raised by the petitioner:-<br \/>\n     (1) that the amendment introduced by Act XIII<br \/>\nof  1960  is  violative\t of  Art.  14  because\tit<br \/>\ndiscriminates  between\tmanufacturers  who  supply<br \/>\ngoods according\t to orders received and others who<br \/>\nmanufacture goods  on their  own account  and sell<br \/>\nthem;\n<\/p>\n<p>     (2)  that\tthe  restriction  imposed  by  the<br \/>\nAmending Act is excessive and violative of Art. 19<br \/>\n(1)(f); and<br \/>\n     (3)   that\t  the\trefusal\t  to   amend   the<br \/>\nRegistration Certificate  by not  reinstating  the<br \/>\narticles mentioned above affects the rights of the<br \/>\npetitioner Company under Art. 19(1) (f).\n<\/p>\n<p>     For the  purpose of  deciding these questions<br \/>\nit is  necessary to  refer to  the scheme  of  the<br \/>\nAssam Sales  Tax Act,  1947 (Act XVII of 1947). By<br \/>\ns. 2(2)(a)(b)  of that\tAct &#8216;Contract&#8217;\tis defined<br \/>\nas:\n<\/p>\n<blockquote><p>\t  &#8220;2.  In   this  Act,\t unless\t there\tis<br \/>\n     anything  repugnant   in\tthe   subject\tor<br \/>\n     context,-\n<\/p><\/blockquote>\n<blockquote><p>\t  (2) &#8220;contract&#8221;  means any  agreement for<br \/>\n     carrying out  for cash or deferred payment or<br \/>\n     other valuable consideration,-\n<\/p><\/blockquote>\n<blockquote><p>\t  (a)\tthe    preparation,   contruction,<br \/>\n     fittingout,  improvement  or  repair  of  any<br \/>\n     moveable property\tor of  any building, road,<br \/>\n     bridge or other immoveable property, or<br \/>\n<span class=\"hidden_text\">592<\/span>\n<\/p><\/blockquote>\n<blockquote><p>\t  (b) the  installation or  repair of  any<br \/>\n     machinery affixed\tto  a  building\t or  other<br \/>\n     immoveable property.&#8221;<\/p><\/blockquote>\n<p>     Section 9 of that Act provides for compulsory<br \/>\nregistration. Section  12 provides  that a  dealer<br \/>\nregistered  under   s.\t9   shall  be\tgranted\t a<br \/>\ncertificate of\tregistration which  shall  specify<br \/>\nthe class  or classes  of goods\t in which the said<br \/>\ndealer\tcarries\t  on  business\t and  such   other<br \/>\nparticulars  as\t  may\tbe   prescribed.   Section<br \/>\n15(1)(b)(i)(b) and  (c) deals  with exemptions. It<br \/>\nreads:-\n<\/p>\n<blockquote><p>\t  &#8220;15 The net turnover shall be determined<br \/>\n     by deducting  from\t dealer&#8217;s  gross  turnover<br \/>\n     during any given period-\n<\/p><\/blockquote>\n<blockquote><p>\t  (1) his turnover during that period on.\n<\/p><\/blockquote>\n<blockquote><p>\t  (a) &#8230; &#8230; &#8230; &#8230; &#8230; &#8230;  &#8230;. &#8230;..\n<\/p><\/blockquote>\n<blockquote><p>\t  (b) sale to a registered dealer of-\n<\/p><\/blockquote>\n<blockquote><p>\t  (i) goods  specified in  the\tpurchasing<br \/>\n     dealer&#8217;s certificate of registration as being<br \/>\n     intended by him for-\n<\/p><\/blockquote>\n<pre>\t  (a) ...  ... ...  ... ...  ...     .....\n.....\n<\/pre>\n<blockquote><p>\t  (b) use  in manufacture or production of<br \/>\n     any goods, the sale of which is taxable under<br \/>\n     this Act,\n<\/p><\/blockquote>\n<blockquote><p>\t  (c)  use   in\t the   execution  of   any<br \/>\ncontract.&#8221;\n<\/p><\/blockquote>\n<p>Sub-clause  (b)\t  has  now  been  omitted  by  the<br \/>\namending Act  above referred  to as  a\tresult\tof<br \/>\nwhich from  the gross  turnover of  a dealer goods<br \/>\nspecified in  the certificate  of registration\tas<br \/>\nbeing intended\tby him\tfor use\t in manufacture or<br \/>\nproduction of  any goods  for sale  has\t now  been<br \/>\nomitted.\n<\/p>\n<p>     The argument  raised was that by the omission<br \/>\nof sub-cl.  (b)\t discrimination\t was  intended\tas<br \/>\nbetween\t materials  which  were\t to  be\t used  for<br \/>\nmanufacture of\tgoods and  to be sold on their own<br \/>\naccount by  the petitioner  Company and\t materials<br \/>\nwhich were  purchased for  use in the execution of<br \/>\nany contract,<br \/>\n<span class=\"hidden_text\">593<\/span><br \/>\nIt was\talso contended\tthat  the  object  of  the<br \/>\namendment of  the Sales\t Tax Act  was  to  prevent<br \/>\nevasion of  Sales Tax  by manufacturing\t goods and<br \/>\nsending them  out of  the State and therefore that<br \/>\nobject could  have been\t achieved by  taxing  only<br \/>\nthose  material\t  which\t were\tso  intended.  The<br \/>\namending Act is really a part of the General Sales<br \/>\nTax Act\t of the State of Assam the object of which<br \/>\nis to  raise revenue  in the  State. It is for the<br \/>\nLegislature to\tdecide\tas  to\twhat  articles\tit<br \/>\nshould tax and what articles it should not tax and<br \/>\nif it  decided to tax certain articles in order to<br \/>\neffectuate its\tpolicy it  is difficult to see how<br \/>\nthat would  introduce discrimination.  But it  was<br \/>\nargued\tthat   discrimination  is   introduced\tby<br \/>\ndifferentiating\t between   materials  bought   for<br \/>\narticles to  be supplied  against a  contract  and<br \/>\narticles produced  and sold  by the petitioner and<br \/>\nthat this  was not a reasonable classification nor<br \/>\nwas there  any intelligible  differentia  in  this<br \/>\nclassification. In  our opinion\t this argument\tis<br \/>\nwithout force.\tThe Legislature, having chosen the<br \/>\narticles on  which it thinks necessary to impose a<br \/>\ntax, has  decided to  impose the  tax  and  it\tis<br \/>\ndifficult to see how it can be said that the goods<br \/>\nsupplied against a contract and goods manufactured<br \/>\nand sold by the petitioner are similarly situated.<br \/>\nBesides the  provision against\tdiscrimination\tis<br \/>\nnot on articles but on persons.\n<\/p>\n<p>     It has  not been  shown how the imposition of<br \/>\nthis tax  is an\t unreasonable restriction  on  the<br \/>\nrights of the petitioner to carry on trade, but it<br \/>\nwas submitted  that by\tthis means  the petitioner<br \/>\nwill not be able to compete with the manufacturers<br \/>\noutside the  State of Assam. Assuming that this is<br \/>\nso, it is clear that goods which are purchased are<br \/>\nput to\tdifferent  uses\t and  if  the  legislature<br \/>\nthinks that  certain classes  of goods\tshould pay<br \/>\nthe tax\t and not  others that  is  a  question\tof<br \/>\npolicy into  which the courts cannot enter. We can<br \/>\nonly say  that in such circumstances, per se there<br \/>\nis no  discrimination. There  is no  force in  the<br \/>\nsecond contention either.\n<\/p>\n<p><span class=\"hidden_text\">594<\/span><\/p>\n<p>     In view  of our  decision on these two points<br \/>\nthe third point, that is, the refusal of the Sales<br \/>\nTax Officer  to amend the registration certificate<br \/>\nwill have no force.\n<\/p>\n<p>     In the  result this  petition  fails  and\tis<br \/>\ndismissed  and\t the  rule   is\t discharged.   The<br \/>\npetitioner will pay the costs of the respondent.\n<\/p>\n<p>\t\t\t       Petition dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India M\/S. Steelworth Ltd vs State Of Assam on 16 January, 1962 Bench: B.P. Sinha, Cj, J.L. Kapur, M. Hidayatullah, J.C. Shah, J.R. Mudholkar PETITIONER: M\/s. STEELWORTH LTD. Vs. RESPONDENT: STATE OF ASSAM DATE OF JUDGMENT: 16\/01\/1962 BENCH: ACT: Sales Tax-Provincial legislation imposing tax in certain circumstances-Constitutional validity- Amendment-Effect-Assam Sales Tax Act,1947 [&hellip;]<\/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-196367","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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