{"id":215987,"date":"1971-08-23T00:00:00","date_gmt":"1971-08-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sri-venkateswara-rice-ginning-vs-state-of-andhra-pradesh-ors-on-23-august-1971"},"modified":"2017-01-21T07:32:49","modified_gmt":"2017-01-21T02:02:49","slug":"sri-venkateswara-rice-ginning-vs-state-of-andhra-pradesh-ors-on-23-august-1971","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sri-venkateswara-rice-ginning-vs-state-of-andhra-pradesh-ors-on-23-august-1971","title":{"rendered":"Sri Venkateswara Rice, Ginning & … vs State Of Andhra Pradesh & Ors on 23 August, 1971"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Sri Venkateswara Rice, Ginning & … vs State Of Andhra Pradesh & Ors on 23 August, 1971<\/div>\n
Equivalent citations: 1972 AIR 51, \t\t 1972 SCR (1) 346<\/div>\n
Author: K Hegde<\/div>\n
Bench: Hegde, K.S.<\/div>\n
           PETITIONER:\nSRI VENKATESWARA RICE, GINNING & GROUNDNUTOIL MILL CONTRACTO\n\n\tVs.\n\nRESPONDENT:\nSTATE OF ANDHRA PRADESH & ORS.\n\nDATE OF JUDGMENT23\/08\/1971\n\nBENCH:\nHEGDE, K.S.\nBENCH:\nHEGDE, K.S.\nGROVER, A.N.\n\nCITATION:\n 1972 AIR   51\t\t  1972 SCR  (1) 346\n 1971 SCC  (2) 630\n CITATOR INFO :\n F\t    1972 SC2227\t (4)\n\n\nACT:\nAndhra Pradesh General Sales Tax Act, 1956, Sch.  III,\titem\n6,  and Central Sales Tax Act (74 of 1956), ss. 14  and\t 15-\nPurchase of groundnut by millers-Used for extracting oil and\nre-sale-Liability to purchase tax.\nPractice and Procedure-Division Bench of High Court ignoring\nearlier decision of another Division Bench-Propriety.\n\n\n\nHEADNOTE:\nUnder  ss.  14 and 15 of the Central Sales  Tax\t Act,  1956,\ngroundnut  is one of the declared goods' and a State is\t not\nempowered  to  levy  purchase tax of more  than\t 3%  on\t the\nturnover, and further the tax cannot be levied at more\tthan\none stage.  Under s.. 6 of the Andhra Pradesh General  Sales\nTax  Act, 1956, the sales or purchases of 'declared  good,&'\nby  a dealer shall be liable to tax at the rate, and at\t the\npoint  of sale or purchase specified in the III Schedule  to\nthe  Act.   Item 6 of the III Schedule provides,  that\twith\nrespect\t to groundnut, the point of levy is, when  purchased\nby a miller other than a decorticating miller in the  State,\nat  the point of purchase by such miller, and in  all  other\ncases, at the point of purchase by the last dealer who\tbuys\nin the State.\nThe assesseeswere  millers but not  decorticating  millers\nand they were registered dealersunder the Act.\tGroundnut\nwas purchased by them not for sale, but waseither used\tby\nthem  entirely for extracting oil or partly  for  extracting\noil and the rest sold to others.\nOn  the\t question whether the event that gave  rise  to\t tax\nliability was (a) the purchase by the assessees, or (b)\t the\ncrushing of the groundnut purchased by the assessees, or (c)\nthe  last  purchase by a purchaser in the  State,  the\tHigh\nCourt,\tin  revision, held that the purchase tax  should  be\nlevied when the assessees purchased the groundnut.\nDismissing the appeals to this Court,\nHELD : (1) Under the sales-tax laws the charge in respect of\na sale or purchase becomes effective as soon as the sale  in\nthe case of sales-tax and purchase in the case of  purchase-\ntax is made, though, the liability of the dealer is computed\nonly  at the end of the year., Hence, the turnover  relating\nto  the purchases, in the present case, became charged\twith\nthe  liability\tto pay tax as soon as those  purchases\twere\nmade  by the assesseemillers.  That is to say, as soon as  a\nfirst  miller purchased groundnut, the turnover relating  to\nthat purchase-any question of exemption apart became  liable\nto tax. [348 H; 349 A-C]\n(2)This interpretation would not make subsequent purchases\nby other millersof  the same groundnut eligible to  tax,\nbecause, in view of ss. 14 and 15of the General Sales  Tax\nAct  and s. 6 of Andhra Pradesh Act, purchase  of  groundnut\ncan be taxed only at one stage.\t Once a particular  quantity\nof groundnut has beer subjected to tax the State's power  in\nrespect of those goods is exhausted. [349 D-E]\n 3 4 7\n(3)The\tlanguage of item 6 of the III Schedule shows  that\nit is only the first purchase that becomes exigible to tax.,\nTherefore,  there  was no need, for the Legislature  to\t say\n'when purchased by the first miller' and the  interpretation\ndoes not involve the adding of any word into that item. [349\nE-F]\n(4)The\tevent which attracted the tax in the present  case\nis the purchase of groundnut by an assessee and not his\t act\nof  crushing  the groundnut purchased or  dealing  with\t the\ngroundnut  in  any  other manner,  because,  his  subsequent\ndealings in those goods is irrelevant.\tHence, it could\t not\nbe  said that the assessees should be taxed only in  respect\nof  that  part of the turnover which  related  to  groundnut\ncrushed\t for  extracting oil; and that with respect  to\t the\nremaining part it was the last dealer who purchased it, that\nshould be taxed. [349 G-H]\n(5)A Division Bench of a High Court is bound by an earlier\ndecision of a co-ordinate Bench of the same High Court.\t  If\nthe  Judges  felt  that\t the  earlier  decision\t should\t  be\nreconsidered  they  should have referred the question  to  a\nlarger\tBench and should not have ignored the earlier  deci-\nsion. [350 C-D]\nM.   Madar Khan & Co. v. Assistant Commissioner\t (Commercial\nTaxes) Anantpur, 27 S.T.C. 18, overruled.\n\n\n\nJUDGMENT:\n<\/pre>\n
CIVIL  APPELLATE JURISDICTION : Civil Appeals Nos.  1809  to
\n1812 of 1968.\n<\/p>\n
Appeals from the judgment and order dated April 20, 1967
\nof  the Andhra Pradesh High Court in T.R.C. Nos. 48, 43,  49
\nand 74 of 1966.\n<\/p>\n
M.   C. Chagla, C. A. Kanyaka Prasad, R. Gopalakrishnan and
\nD.   P., Mahanty, for the appellants (in all the appeals).
\nP.Ram  Reddy and G. S. Rama Rao, for the respondents  (in
\nall the appeals).\n<\/p>\n
The Judgment of the Court was delivered by
\nHegde, J. In these.appeals by certificate a common  question
\nof   law  arises  for  decision\t viz.,\ton  the\t facts\t and
\ncircumstances  of, these cases what is the point of levy  of
\npurchase tax in respect of certain transactions relating  to
\npurchase  of  ,\t ground\t nut  or  groundnut  kernel  by\t the
\nassessees-appellants under the Andhra Pradesh General  Sales
\nTax Act, 1956 in brief ‘the Act’) ?\n<\/p>\n
The  Commercial Tax Officer came to the -conclusion  that  a
\ncritical event took place when the assessees. purchased\t the
\ngroundnut with which we are concerned in these appeals.\t  In
\nappeal\tthe Assistant Commissioner upheld the order  of\t the
\nCommercial  Tax\t Officer.   On\ta  further  appeal  by\t the
\nassessees, the Sales Tax Appellate Tribunal disagreeing with
\nthe  conclusion reached by the.\t Commercial Tax\t Officer  as
\nwell  as the Assistant Commissioner came to  the  conclusion
\nthat the turnovers relating to the purchases of groundnut in
\nquestion  became exigible to tax either when  the  groundnut
\npurchased was crushed by the millers or when the
\n3 48
\nsame  was  purchased by the last purchasers.  But  when\t the
\nmatter was taken up in revision to the High Court, the\tHigh
\nCourt reversed the decision of the Tribunal and restored the
\norder of the Commercial Tax Officer.\n<\/p>\n
In all these appeals, the assessees are admittedly  millers.
\nThey  are registered dealers under the Act.   The  groundnut
\npurchased  by  them  was either entirely used  by  them\t for
\nextracting oil or partly used for extracting oil and  partly
\nsold  to  others.  The levy with which we are  concerned  in
\nthese  appeals in purchase tax.\t The question for  decision,
\nas  mentioned  earlier, is which were the events  that\tgave
\nrise to tax liability-first purchase’, the crushing ,of\t the
\ngroundnut purchased or the ‘last purchase’ ?
\nThe Ground is one of the “declared goods” (to be of  special
\nimportance  in inter-state trade or commerce under S. 14  of
\nthe Central Sales Tax Act, 1956, and therefore in view of S.
\n15(a)  of  that\t Act, the State is  not\t empowered  to\tlevy
\npurchase  tax of more than three percent on the turnover  in
\nrespect\t of  those purchases and further the tax  cannot  be
\nlevied at more than one stage.\tHerein we are not  concerned
\nwith inter-state sales or purchases.\n<\/p>\n
Now turning to the Act, S. 2(f) defines “declared goods”  as
\nmeaning goods declared under S. 14 of the Central Sales\t Tax
\nAct,  1956  (Central  Act  74 of  1956)\t to  be\t of  special
\nimportance in inter-state trade or commerce.  In  compliance
\nwith the mandate of ss.\t 14 and 15 of the Central Sales\t Tax
\nAct, 1956.  Section 6 of the\t  Act\t  provides\tthat
\nnotwithstanding anything contained in S.     5(the  charging
\nsection),  the\tsales or purchases of declared\tgoods  by  a
\ndealer\tshall be liable to tax at the rate, and only at\t the
\npoint  of  sale or purchase specified against  each  in\t the
\nThird  Schedule on his turnover of such sales  or  purchases
\nfor each year irrespective of the quantum of his turnover in
\nsuch  goods;  and  the\ttax  shall  beassessed,\t levied\t and
\ncollected  in such manner as may be prescribed.\t Here  again
\nwe  need  not refer to that part of S. 6  which\t deals\twith
\ninter-state  trade.  The only other provision which we\thave
\nto  notice is item 6 of the Third Schedule which deals\twith
\ngroundnut.   ‘Me  point of levy in respect of that  item  is
\nwhen purchased by a miller other than a decorticating miller
\nin the State, at the point of purchase by such miller and in
\nall other cases at the point of purchase by the last  dealer
\nwho  buys in the State.\t The rate of tax is 2 paise  in\t the
\nrupee.\n<\/p>\n
None  of the assessees before us is a decorticating  miller,
\nHence we have to see whether the purchases of groundnut made
\nby  them did not become taxable as soon as they\t made  those
\npurchases.  It is now well settled that even under the Sales
\nTax  laws,  the\t charge in respect of  a  sale\tor  purchase
\nbecomes\t effective as soon as the sale in the case of  sales
\ntax and purchase in the case
\n 349<\/span>
\nof purchase tax is made, though the liability of the  dealer
\ncan be computed only at the end of the year.  The  incurring
\nof the charge is one thing and its computation is a  totally
\ndifferent  thing.   Hence  the\tturnover  relating  to\t the
\npurchases  with\t which\twe are concerned  in  these  appeals
\nbecame\tcharged\t with the liability to pay tax\tas  soon  as
\nthose  purchases  were\tmade by\t the  assessee-millers.\t  To
\nrestate the position, whenever a miller purchases groundnut,
\nthe  turnover relating to that purchase becomes exigible  to
\ntax  subject  to such exemptions as may be given  under\t the
\nAct.   This means that as soon as a first  miller  purchases
\ngroundnut,  the\t turnover  relating to\tthat  purchase,\t the
\nquestion of exemption apart-becomes liable to tax.  This  is
\nalso the view taken by the High Court.\n<\/p>\n
It  was\t urged on behalf of the assessees that if  we  place
\nthat  interpretation  then even the  turnovers\trelating  to
\nsubsequent purchases of the same groundnut made by the other
\nmillers\t would become exigible to tax despite the fact\tthat
\nonly a single point purchase tax is leviable under the\tAct.
\nIt was further urged that we should not read into item 6  of
\nthe Third Schedule the word “first” before the word “Miller”
\nunder column 2 thereof.\t We see no merit      in       these
\ncontentions.  Quite clearly in view of s. 14 and s.    15 of
\nthe Central Sales Tax Act and s. 6 of the Act, purchase of   groun
\ndnut
\ncan be taxed only at one stage.\t Once a particular  quantity
\nof  groundnut  has  been subjected to payment  of  tax,\t the
\nState’s\t power\tto  tax\t in  respect  of  those\t goods\tgets
\nexhausted  and any further dealing in those goods cannot  be
\nbrought\t to tax.  This is clear from the scheme of the\tAct.
\nThere was no need for the legislature to say “when purchased
\nby  first  miller”  in\tcolumn 2 of  item  6  of  the  Third
\nSchedule,  because from the language employ Ada therein,  it
\nis clear that the first purchase becomes eligible to tax and
\nin view of s. 6 of the Act, the subsequent purchases of\t the
\nsame  goods cannot be subjected to tax.\t Therefore there  is
\nno question of adding- any word into that item, as contended
\nby Mr. M. C. Chagla on behalf of the assessees.
\nThe  next  argument advanced on behalf of the  assessees  is
\nthat  in  the case of some of the assessees a  part  of\t the
\ngroundnut purchased had been sold to other millers; hence in
\nthose cases, the assessees must be taxed only in respect  of
\nthat  part of the turnover which relates to groundnut  which
\nthey  had  crushed  for extracting oil and in  the  case  of
\nremaining part, it is the last dealer who purchased the same
\nshould be taxed.  This contention again is unacceptable.  As
\nmentioned  earlier the event which attracted tax is the\t act
\nof  the\t miller\t purchasing groundnut and  not\this  act  of
\ncrushing  the  groundnut  purchased  or\t dealing  with\tthat
\ngroundnut  in any other manner.\t We have  earlier  mentioned
\nthat  the  very\t act of purchase by a  miller  attracts\t the
\nliability to pay tax under s. 5 read with Schedule 3 item 6.
\nHis subsequent dealings in those
\n4-Ll340 SupCI\/71
\n350<\/span>
\ngoods becomes irrelevant.  In none of the cases before us it
\nwas shown that any of the assessees had purchased  groundnut
\nwith  a\t view to sell them.  Hence we need not go  into\t the
\nquestion  as  to what would be the position in law  where  a
\nmiller purchases some groundnut for milling and the rest for
\nsale.\n<\/p>\n
Our  approach to the question before us is similar  to\tthat
\nadopted by the High Court in the decision under appeal.\t  We
\nare  in\t entire\t agreement with the reasoning  of  the\tHigh
\nCourt.\tBut our attention was invited to a later decision of
\nthe  same  High Court in M. Madar Khan &  Co.  v.  Assistant
\nCommissioner  (Commercial Taxes) Anantpur and ors.(1)  which
\ntook  a\t view contrary to that taken in the  decision  under
\nappeal.\t It is strange that a co-ordinate Bench of the\tsame
\nHigh  Court  should  have tried to sit on  judgment  over  a
\ndecision of another Bench of that court.  It is\t regrettable
\nthat   the  learned  judges  who  decided  the\tlater\tcase
\noverlooked  the\t fact that they were bound  by\tthe  earlier
\ndecision.   If they wanted that the earlier decision  should
\nbe  reconsidered, they should have referred the question  in
\nissue  to  a  larger bench and not  to\tignore\tthe  earlier
\ndecision.\n<\/p>\n
For the reasons mentioned above, these appeals fail and they
\nare dismissed with costs.\n<\/p>\n
V.P.S.\t\t\t       Appeals dismissed.\n(1) 27 S.T.C. 18.\n3 5 1\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Sri Venkateswara Rice, Ginning & … vs State Of Andhra Pradesh & Ors on 23 August, 1971 Equivalent citations: 1972 AIR 51, 1972 SCR (1) 346 Author: K Hegde Bench: Hegde, K.S. PETITIONER: SRI VENKATESWARA RICE, GINNING & GROUNDNUTOIL MILL CONTRACTO Vs. RESPONDENT: STATE OF ANDHRA PRADESH & ORS. DATE OF […]<\/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-215987","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nSri Venkateswara Rice, Ginning & ... vs State Of Andhra Pradesh & Ors on 23 August, 1971 - 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\/sri-venkateswara-rice-ginning-vs-state-of-andhra-pradesh-ors-on-23-august-1971\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sri Venkateswara Rice, Ginning & ... vs State Of Andhra Pradesh & Ors on 23 August, 1971 - 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