{"id":211557,"date":"1979-03-16T00:00:00","date_gmt":"1979-03-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-punjab-ors-vs-dewans-modern-breweries-ltd-on-16-march-1979"},"modified":"2016-10-25T18:03:23","modified_gmt":"2016-10-25T12:33:23","slug":"state-of-punjab-ors-vs-dewans-modern-breweries-ltd-on-16-march-1979","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-punjab-ors-vs-dewans-modern-breweries-ltd-on-16-march-1979","title":{"rendered":"State Of Punjab &amp; Ors vs Dewan&#8217;S Modern Breweries Ltd on 16 March, 1979"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">State Of Punjab &amp; Ors vs Dewan&#8217;S Modern Breweries Ltd on 16 March, 1979<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1979 AIR 1158, \t\t  1979 SCR  (3) 568<\/div>\n<div class=\"doc_author\">Author: N Untwalia<\/div>\n<div class=\"doc_bench\">Bench: Untwalia, N.L.<\/div>\n<pre>           PETITIONER:\nSTATE OF PUNJAB &amp; ORS.\n\n\tVs.\n\nRESPONDENT:\nDEWAN'S MODERN BREWERIES LTD.\n\nDATE OF JUDGMENT16\/03\/1979\n\nBENCH:\nUNTWALIA, N.L.\nBENCH:\nUNTWALIA, N.L.\nPATHAK, R.S.\n\nCITATION:\n 1979 AIR 1158\t\t  1979 SCR  (3) 568\n 1979 SCC  (2) 210\n\n\nACT:\n     Punjab General  Sales Tax\tAct 1948-Sales\teffected  on\npermits prescribing  price, quantity  and the person to whom\ngoods should be sold-Sales tax if could be levied-Tax levied\nretrospectively-Validity of-Concensuality  if lacking  where\ndealer did not know that tax was to be paid.\n\n\n\nHEADNOTE:\n     The sales\ttax authorities\t levied tax  on the sales of\nliquor effected\t by the\t respondent who\t was a wholesaler in\nthat commodity. Impugning the levy, the respondent contended\nin the\tHigh Court  that when it sold liquor against permits\nissued by  the authorities there was no volition because the\nprice and the quantity of goods to be sold and the person to\nwhom sold  were all fixed and therefore there was no sale in\nthe eye\t of law\t which would attract tax. The Department, on\nthe other  hand, contended  that even  when goods  were sold\nagainst a permit there was still an area of volition in that\nthe parties could decide on the quality and brand of liquor,\nthe quantity, whether in bulk or in instalments, the size of\nthe package and so on, all of which showed that there was no\nrestraint on the volition of the parties and therefore there\nwas sale which attracted tax.\n     A single  judge of the High Court, following a decision\nof the\tDivision Bench\tof the\tsame High  Court in Jagatjit\nDistilling and\tAllied Industries  Ltd. v. The State [28 STC\n709], quashed  the order  of assessment.  A  Division  Bench\ndismissed the appeal in limine.\nAllowing the State's appeal\n^\n     HELD: The transactions were sales exigible to tax. [571\nG]\n     1. The decision of this Court in <a href=\"\/doc\/1913564\/\">Vishnu Agencies (Pvt.)\nLtd. v.\t Commercial Tax\t Officer,<\/a> [1978] 2 SCR 433 justifies\nimposition of  sales tax on the sale of liquor on permits. A\nconspectus of  the provisions  of the  Punjab Excise Act and\nthe  Rules   shows  that  there\t is  an\t area  of  agreement\nsufficient  enough  for\t the  parties  to  bring,  by  their\nvolition, the  impugned transactions  within  the  ambit  of\nsales. [570 G; 571 A]\n     Vishnu Agencies (P) Ltd. etc. v. Commercial Tax Officer\nJUDGMENT:\n<\/pre>\n<p>     Jagatjit Distilling  and Allied  Industries Ltd. v. The<br \/>\nState, 28 STC 709 overruled.\n<\/p>\n<p>     2(a) It is well settled that sales tax could be imposed<br \/>\nretrospectively. Therefore, even though in this case the tax<br \/>\nwas levied  retrospectively by\ta validation  ordinance, the<br \/>\nrespondent would  be deemed  to have  entered the  trade and<br \/>\ncarried it on the basis that it would be liable to pay sales<br \/>\ntax. [571 D]<br \/>\n<span class=\"hidden_text\">569<\/span>\n<\/p>\n<p>(b) Even  assuming that\t the respondent carried on the trade<br \/>\nthinking that  it would\t not be liable to pay sales tax, the<br \/>\narea of concensuality still left for the purpose of agreeing<br \/>\nto  the\t  final\t terms\t of  the  transactions\tbetween\t the<br \/>\nrespondent and\tits retail  dealers was quite sufficient for<br \/>\nthe application of the ratio of Vishnu Agencies. [571 F-G]<\/p>\n<p>&amp;<br \/>\n     CIVIL APPELLATE  JURISDICTION: Civil Appeal No. 2028 of<br \/>\n1974.\n<\/p>\n<p>     Appeal by\tSpecial Leave  from the Order dated 6-9-1975<br \/>\nof the Punjab and Haryana High Court in L.P.A. No. 516\/73.\n<\/p>\n<p>     Hardev Singh and R. S. Sodhi for the Appellants.<br \/>\n     L. N.  Sinha, P.  P. Singh\t and E.\t C. Agarwala for the<br \/>\nRespondent.\n<\/p>\n<p>     The Judgment of the Court was delivered by<br \/>\n     UNTWALIA J.-The  respondent-company in  this appeal  by<br \/>\nspecial leave  has a  Distillery and  Brewery at  Jammu.  It<br \/>\nmaintains wholesale depots at various places in the State of<br \/>\nPunjab, the  main depot being at Ludhiana. As a whole-seller<br \/>\nit supplied  Indian made foreign liquor to permit holders on<br \/>\nthe permits  issued by\tthe respective\tExcise and  Taxation<br \/>\nOfficers, the  competent authorities under the Punjab Excise<br \/>\nAct and\t the Rules  framed thereunder.\tSales tax  under the<br \/>\nPunjab General Sales Tax Act, 1948 was imposed in respect of<br \/>\nthe sales aforesaid by an order of assessment dated the 30th<br \/>\nNovember, 1972.\t The  respondent,  thereupon  filed  a\tWrit<br \/>\nPetition in  the High  Court for  the quashing\tof the\tsaid<br \/>\norder and  to restrain\tthe appellants\tfrom recovering\t the<br \/>\namount of  Rs. 46,396.22 paise from the petitioner. The main<br \/>\nground of attack on the imposition of sales tax was that the<br \/>\nalleged sales  were not\t sales in  the eye  of\tlaw  as\t the<br \/>\nrespondent had\tno volition  in the  distribution of  liquor<br \/>\nwhich was  received from the manufacturing concern at Jammu.<br \/>\nThe prices  were fixed\tby the competent authorities and the<br \/>\nrespondent had\tto charge the fixed price from its retailers<br \/>\nholding L-2,  L-4, L-5\tand L-10  licences.  The  respondent<br \/>\ncompany holds  L-1 licence  which is  meant  for  whole-sale<br \/>\ndealers. The  State contested  the application\tand  in\t its<br \/>\ncounter asserted  that the  excise  trade  like\t many  other<br \/>\ntrades, or  even more, had to be regulated and controlled by<br \/>\nvarious Rules  and Regulations\tand  in\t spite\tof  all\t the<br \/>\nrestrictions placed thereby an area was still left where the<br \/>\nwhole-seller and  the retail  purchaser had  to arrive at an<br \/>\nagreement by  their volition.  According to  the case of the<br \/>\nappellants &#8220;the quality and brand of Foreign Liquor, lifting<br \/>\nof the\tspecified quantity  in bulk liter or in instalments,<br \/>\nthe size of packages (i.e. Bottles, pints, or Nips) and mode<br \/>\nof payment (cash or credit or part payment) and<br \/>\n<span class=\"hidden_text\">570<\/span><br \/>\nthe prices,  are  the  matters\twhich  are  decided  by\t the<br \/>\npetitioner and\this purchasers\tand there  is no law or rule<br \/>\nrestricting the\t volition or  liberty of  the petitioner  in<br \/>\nthis respect.&#8221;\n<\/p>\n<p>     Following a  Division Bench  decision of  the Punjab  &amp;<br \/>\nHaryana\t High\tCourt  in  Jagatjit  Distilling\t and  Allied<br \/>\nIndustries Ltd.\t v. The\t State(1) a  learned single Judge of<br \/>\nthat Court  allowed the\t writ application  and\tquashed\t the<br \/>\nassessment order.  A Letters  Patent appeal  from  the\tsaid<br \/>\norder was dismissed in limine. Hence this appeal.\n<\/p>\n<p>     This case,\t in our\t opinion, is  squarely covered\tby a<br \/>\nrecent decision\t of this Court delivered by a Bench of seven<br \/>\nJudges in M\/s Vishnu Agencies (Pvt.) Ltd. etc. v. Commercial<br \/>\nTax Officer and others etc.(2) The High Court in the case of<br \/>\nJagatjit Distilling  and Allied\t Industries Ltd. (supra) had<br \/>\nmainly relied  upon two decisions of this Court to hold that<br \/>\nthe transactions  in that  case were  not  sales.  The\tsaid<br \/>\ndecisions are <a href=\"\/doc\/1031512\/\">M\/s New India Sugar Mills Ltd. v. Commissioner<br \/>\nof Sales  Tax,\tBihar<\/a>(3)  and  <a href=\"\/doc\/1999266\/\">Chittar\tMal  Narain  Das  v.<br \/>\nCommissioner of\t Sales Tax  U.P.<\/a>(4). In\t the case  of Vishnu<br \/>\nAgencies (supra) the former case was considered in paragraph<br \/>\n36 to  39 of  A.I.R. volume at pages 463-464 and it was held<br \/>\nthat the  view expressed  in the  majority judgment  was not<br \/>\ngood law  and the one contained in the minority judgment was<br \/>\napproved.  Chittar   Mal&#8217;s  case   was\talso  considered  in<br \/>\nparagraph 44-45\t at page 467 and it was distinguished on the<br \/>\nground that  the said decision &#8220;can be justified only on the<br \/>\nview that  clause 3 of the Wheat Procurement Order envisages<br \/>\ncompulsory acquisition of wheat by the State Government from<br \/>\nthe licensed dealer.&#8221; But then the criticism in that case of<br \/>\nthe Full  Bench decision  of the  Allahabad  High  Court  in<br \/>\n<a href=\"\/doc\/17776\/\">Commr. Sales-tax, U.P. v. Ram Bilas Ram Gopal<\/a>(5) &#8220;which held<br \/>\nwhile construing  cl. 3 that so long as there was freedom to<br \/>\nbargain in some areas the transaction could amount to a sale<br \/>\nthough effected\t under compulsion  of  a  Statute&#8221;  was\t not<br \/>\nendorsed. It  is,  therefore,  plain  that  to\tthat  extent<br \/>\nChittar Mal&#8217;s case is also not good law. The decision of the<br \/>\nHigh Court in Jagatjit&#8217;s case is no longer good law.\n<\/p>\n<p>     We have examined the various relevant provisions of the<br \/>\nPunjab Excise  Act and\tthe Rules framed thereunder. We find<br \/>\nthat an\t area of agreement sufficient enough for the parties<br \/>\nto cover  by their  volition to\t bring the  transactions  in<br \/>\nquestion within\t the ambit  of sales  was left in the field.<br \/>\nBroadly speaking the stand taken on behalf of the<br \/>\n<span class=\"hidden_text\">571<\/span><br \/>\nappellants in  their counter  was correct,  except  that  in<br \/>\nregard to  the fixation\t of price we assume in favour of the<br \/>\nrespondent-company that the price had been fixed, as usually<br \/>\nit is  so in  the excise trade. Even so the decision of this<br \/>\nCourt in  Vishnu Agencies  (supra)  and\t the  various  other<br \/>\nprevious decisions  reviewed therein  justifies in  law\t the<br \/>\nimposition of sales tax by the impugned order in question.\n<\/p>\n<p>     Mr. Lal Narayan Sinha tried to distinguish the decision<br \/>\nin Vishnu  Agencies (supra)  by pointing  out that sales-tax<br \/>\nfor the period in question was imposed by the Punjab General<br \/>\nSales Tax  (Amendment and  Validation) Ordinance, 1972 which<br \/>\nwas  promulgated   on\tthe   15th   November,\t 1972\twith<br \/>\nretrospective  effect.\t The   respondent-company,   counsel<br \/>\nsubmitted, cannot be said to have entered into the trade and<br \/>\ncarried it on during this period by a volition as it did not<br \/>\nknow that sales-tax would be chargeable for this period and,<br \/>\ntherefore, it had not realised sales-tax from its customers.<br \/>\nHe drew\t our attention\tto paragraph  33 of  the judgment of<br \/>\nthis Court  in Vishnu  Agencies at  page 461. In our opinion<br \/>\nthe argument of the learned counsel is not sound and for two<br \/>\nreasons. Firstly, it is well settled and it was not disputed<br \/>\nthat sales-tax\tcould be imposed retrospectively. That being<br \/>\nso the respondent-company will be deemed to have entered the<br \/>\ntrade and carried it on the basis that it would be liable to<br \/>\npay sales-tax.\tSecondly, even\tassuming it was not so, what<br \/>\nhas been  pointed out  in the  begining of paragraph 33 as a<br \/>\nprimary fact  of  willingness  to  trade  in  the  commodity<br \/>\nstrictly on  the terms\tof Control Orders is only one of the<br \/>\nreasons which  led to the decision that an area of agreement<br \/>\nbetween the  parties was  left to  their consensus.  In\t our<br \/>\nopinion such  a part of the area as the one hinted at is not<br \/>\nvery important and does not form the whole and sole basis of<br \/>\nthe conclusions\t arrived at  in the case of Vishnu Agencies.<br \/>\nEven assuming  in favour  of the  respondent-company that it<br \/>\ndid not\t carry on the trade thinking that it would be liable<br \/>\nto pay\tsales-tax, the\tarea of\t consensuality still left in<br \/>\nthe field  for the purpose of agreeing to the final terms of<br \/>\nthe transactions  between the company and its retail dealers<br \/>\nwas quite  sufficient for  the application  of the  ratio of<br \/>\nVishnu Agencies. Having considered all that was submitted on<br \/>\nbehalf of  the respondent-company  we find  that there is no<br \/>\nescape\tfrom   the  conclusion\t in  this   case  that\t the<br \/>\ntransactions in question were sales exigible to sales-tax.\n<\/p>\n<p>     For the reasons stated above, we allow this appeal with<br \/>\ncosts in this Court only. The judgment and order of the High<br \/>\nCourt are set aside.\n<\/p>\n<pre>P.B.R.\t\t\t\t\t     Appeal allowed.\n<span class=\"hidden_text\">572<\/span>\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India State Of Punjab &amp; Ors vs Dewan&#8217;S Modern Breweries Ltd on 16 March, 1979 Equivalent citations: 1979 AIR 1158, 1979 SCR (3) 568 Author: N Untwalia Bench: Untwalia, N.L. PETITIONER: STATE OF PUNJAB &amp; ORS. Vs. RESPONDENT: DEWAN&#8217;S MODERN BREWERIES LTD. DATE OF JUDGMENT16\/03\/1979 BENCH: UNTWALIA, N.L. BENCH: UNTWALIA, N.L. PATHAK, [&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-211557","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>State Of Punjab &amp; Ors vs Dewan&#039;S Modern Breweries Ltd on 16 March, 1979 - Free Judgements of Supreme Court &amp; 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\/state-of-punjab-ors-vs-dewans-modern-breweries-ltd-on-16-march-1979\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State Of Punjab &amp; 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