{"id":216088,"date":"1975-05-02T00:00:00","date_gmt":"1975-05-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/joint-commercial-officer-vs-spencer-co-etc-etc-on-2-may-1975"},"modified":"2015-02-26T09:02:46","modified_gmt":"2015-02-26T03:32:46","slug":"joint-commercial-officer-vs-spencer-co-etc-etc-on-2-may-1975","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/joint-commercial-officer-vs-spencer-co-etc-etc-on-2-may-1975","title":{"rendered":"Joint Commercial Officer, … vs Spencer & Co. Etc. Etc on 2 May, 1975"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Joint Commercial Officer, … vs Spencer & Co. Etc. Etc on 2 May, 1975<\/div>\n
Equivalent citations: 1975 AIR 1801, \t\t 1975 SCR 439<\/div>\n
Author: A Gupta<\/div>\n
Bench: Gupta, A.C.<\/div>\n
           PETITIONER:\nJOINT COMMERCIAL OFFICER, DIVISION II,MADRAS-2 ETC.\n\n\tVs.\n\nRESPONDENT:\nSPENCER & CO.  ETC.  ETC.\n\nDATE OF JUDGMENT02\/05\/1975\n\nBENCH:\nGUPTA, A.C.\nBENCH:\nGUPTA, A.C.\nKRISHNAIYER, V.R.\nSARKARIA, RANJIT SINGH\n\nCITATION:\n 1975 AIR 1801\t\t  1975 SCR  439\n 1975 SCC  (2) 358\n CITATOR INFO :\n R\t    1981 SC 440\t (13,14)\n D\t    1987 SC 611\t (12)\n\n\nACT:\nMadras General Sales Tax Act, 1959, Sections 2(q), 2(r)\t and\n3(1)--an Dealer in foreign liquor and other goods--Tax\tpaid\nunder  s. 21-A of Madras Prohibition Act, 1937 by  purchaser\nif part of taxable turnover of the dealer.\n\n\n\nHEADNOTE:\nThe  respondents-assessees  are dealers in  foreign  liquor,\namong other goods.  They have been assessed to sales tax  as\ndealers\t on sales or purchases of other goods under s.\t3(1)\nof the Madras General Sales Tax Act, 1959.  They filed\tWrit\nPetitions  in  the  High Court\tchallenging  certain  orders\n(relating  to different assessment years, ranging from\t1959\nto 1964-65) made by the assessing authority under the Madras\nGeneral\t Sales\tTax Act, 1959 proposing to  redetermine\t the\ntaxable\t turnover of the respondents by including the  sale-\nprice  of foreign liquor which, it was alleged, had  escaped\nassessment.    The  High  Court\t directed  the\t sales\t tax\nauthorities  not to include in the assessable  turnover\t the\ntax  paid  by the respondents under s. 21-A  of\t the  Madras\nProhibition Act, 1937.\tThese appeals have been filed on the\nbasis  of  the certificate of fitness granted  by  the\tHigh\nCourt.\nIt  was\t contended  for\t the  appellants  that\tthe   amount\ncollected  by  the assessees by was of sales  tax  from\t the\npurchasers  were  part of their total turnover and  as\tmuch\nliable to be taxed under s. 3(1) of the Act.\nRejecting the contention and dismissing the appeals,\nHELD  : It is clear from s. 21-A of the\t Madras\t Prohibition\nAct, 1937 that the sales tax which the section requires\t the\nseller of Foreign liquor to collect from the purchaser is  a\ntax on the purchaser and not on the seller.  It is a tax  on\nthe  price of the liquor and that tax is to be paid  by\t the\npurchaser.  Section 21-A makes the seller a collector of tax\nfor  the Government, and the amount collected by him as\t tax\nunder  this  section  cannot  therefore be  a  part  of\t his\nturnover.  Under the Madras General Sales Tax Act, 1959\t the\ndealer has a statutory duty to collect the sales tax payable\nby  him from big customer, and when the dealer passes on  to\nthe customer the amount of tax which the former is liable to\npay, the said amount does not cease to be the price for\t the\ngoods  although \"the price is expressed as X  plus  purchase\ntax\".  But the amounts collected by the assessees  concerned\nin  these appeals under a statutory obligation cannot  be  a\npart of their taxable turnover under the Act. [442A-D].\nM\/s.   George Oakes (P) Ltd., V. State of Madras,<\/a>  [1962]  2\nS.C.R.\t57Q,  State at Kerala v. Ramaswamy  Iyer  and  Sons,<\/a>\n[1966] Suppl.  S.C.R. 582 and Delhi Cloth and General  Mills\nLtd.  v.  Commissioner of Sales Tax, Indore,<\/a>  [1971]  Suppl.\nS.C.R. 945, held not applicable.\nPaprica Ltd. and Anr. v. Board of Trade, [1944] 1 All.\tE.R.\n372, referred to.\n\n\n\nJUDGMENT:\n<\/pre>\n
CIVIL  APPELLATE JURISDICTION : Civil Appeals Nos.  2005  to
\n2016 of 1970.\n<\/p>\n
From  the Judgment and Order dated the 10th April,  1969  of
\nthe Madras High Court in W.Ps. Nos. 2787 to 2790 of 1966 and
\n2988 to 2991 of 1966 and T.C. Nos. 102, 104 & 195 of 1967.
\n10 SC\/75-29
\n440<\/span>
\nS.   Govind Swaminathan, K. Venkataswami, N. S. Sivam, A. V.
\nRangam\t  and A. Subhashini, for the appellants.
\nT.   A.\t Ramchandran,  for the respondents  (In\t C.As.\tNos.
\n2005-2008 & 2013-2016\/70).\n<\/p>\n
Vineet Kumar, for respondent No. 1 (In C.A. Nos.  2009-2012\/\n<\/p>\n
70).\n<\/p>\n
The Judgment of the Court was delivered by
\nGUPTA,\tJ.-These  twelve  appeals  arise  out  of  a  common
\njudgment  of  the Madras High Court disposing  of  the\twrit
\npetitions filed by the respondents in which they  challenged
\ncertain\t orders of the assessing authority under the  Madras
\nGeneral\t Sales\tTax Act, 1959 proposing to  redetermine\t the
\ntaxable\t turnover of the respondents by including the  sale-
\nprice  of foreign liquor which, it was alleged, had  escaped
\nassessment.    The  High  Court\t directed  the\t sales\t tax
\nauthorities  not to include in the assessable  turnover\t the
\ntax  paid by the respondents under sec. 21-A of\t the  Madras
\nProhibition  Act,  1937.   In  these  appeals,\tbrought\t  on
\ncertificate of fitness, the correctness of the High  Court’s
\ndecision  is questioned by the sales tax  authorities.\t The
\nappeals\t have three different assessees as  respondents\t and
\nrelate\t to  different\tassessment  years  concerning\teach
\nassessee, ranging from 1959-60 to 1964-65.
\nThe  assessees\tare dealers in foreign liquor,\tamong  other
\ngoods.\t They have been assessed to sales tax as dealers  on
\nsales  or  purchases of other goods under sec. 3(1)  of\t the
\nMadras\tGeneral\t Sales\tTax Act, 1959.\t Sec.  3(1)  is\t the
\ncharging  section  providing generally that a  dealer  whose
\ntotal  turnover\t for a year is not less than  the  specified
\namount, shall pay a tax for each year at the specified rate.
\n‘Turnover’ is defined in sec. 2(r) of the Act.\tThe relevant
\npart of the definition is as follows :\n<\/p>\n
\t      “‘turnover’  means  the aggregate\t amount\t for
\n\t      which goods are bought or sold, or supplied or
\n\t      distributed,  by a dealer, either directly  or
\n\t      through  another,\t on his own  account  or  on
\n\t      account  of  others whether for  cash  or\t for
\n\t      deferred\t  payment    or\t   other    valuable
\n\t      consideration…………\n<\/p><\/blockquote>\n
Total  turnover’ is defined in sec. 2(q) of the Act as\t“the
\naggregate turnover in all goods of a dealer at all places of
\nbusiness  in  the  State, whether or not the  whole  or\t any
\nportion of such turnover is liable to tax”.  The question is
\nwhether\t the ‘sales tax’ collected by these assessees  under
\nsec. 21-A of the Madras Prohibition Act, 1937 can be treated
\nas part of their total turnover.  Sec. 21-A, so far as it is
\nrelevant for the present purpose, is in these terms :\n<\/p>\n
\t      “Every  person  or  institution  which   sells
\n\t      foreign liquor-\n<\/p><\/blockquote>\n
    (a)\t   x\tx    x\n\t       (b)  x\t x    x\n<\/pre>\n
\t      shall collect from the purchaser and pay\tover
\n\t      to  the  Government at such intervals  and  in
\n\t      such manner as may be pres-\n<\/p><\/blockquote>\n
\t      441<\/span><\/p>\n
\t      cribed, a sales tax calculated at the rate  of
\n\t      eight  annas  in the rupee, or at\t such  other
\n\t      rate as may be notified by the Government from
\n\t      time  to time, on the price of the  liquor  so
\n\t      sold.”\n<\/p><\/blockquote>\n
Counsel\t for  the appellants contended\trelying\t on  several
\ndecisions  of this Court to which we shall presently  refer,
\nthat  the amount collected by the assessees by way of  sales
\ntax  from the purchasers were part of their  total  turnover
\nand as such liable to be taxed under sec. 3(1) of the Madras
\nGeneral Sales Tax Act, 1959.  In M\/s.  George Oakes (P) Ltd.
\nv. State of Madras,<\/a>(1) this.  Court considered the  question
\nwhether inclusion of the amounts collected by the appellants
\nin that case as sales tax under the Madras General Sales Tax
\nAct, 1939 was valid.  The expression ‘turnover’ in the\t1939
\nAct meant, as it does in the 1959 Act, aggregate amount\t for
\nwhich  goods  are bought or sold, whether for  cash  or\t for
\ndeferred  payment  or other  valuable  consideration.\tThis
\nCourt observed :\n<\/p>\n
\t      “………  when a sale attracts purchase\t tax
\n\t      and the tax is passed on to the consumer, what
\n\t      the  buyer has to pay for the  goods  includes
\n\t      the  tax as well and the aggregate  amount  so
\n\t      paid  would  fall\t within\t the  definition  of
\n\t      turnover\t……\tso far as the  purchaser  is
\n\t      concerned,  he  pays for the  goods  what\t the
\n\t\t\t    seller demands, viz., price even thoug
\nh it  may
\n\t      include tax.  That is the whole  consideration
\n\t      for  the sale and there is no reason  why\t the
\n\t      whole  amount  paid  to  the  seller  by\t the
\n\t      purchaser\t  should  not  be  treated  as\t the
\n\t      consideration for the sale and included in the
\n\t      turnover.”\n<\/p><\/blockquote>\n
A similar view was taken by this Court in State of Kerala v.
\nRamaswamy  Iyer\t &  Sons.<\/a>(2)  This  was\t a  case  under\t the
\nTravancore  Cochin General Sales Tax Act, 1958.\t  Here\talso
\nthe decision turned on the definition of ‘turnover’ which is
\nsimilar to the definition of the term in the Madras  General
\nSales Tax Act, 1959.  The position was further explained  in
\nDelhi Cloth and General Mills Ltd. v. Commissioner of  Sales
\nTax,  Indore,<\/a>(3) which was a case under the  Madhya  Pradesh
\nGeneral\t Sales\tTax Act, 1958.\tThe relevant  provisions  of
\nthis Act appear to be similar to those of the Madras General
\nSales Tax Act, 1959.  Stating that the liability to pay\t tax
\nunder  the Act is that of the dealer, Hegde J. speaking\t for
\nthe  Court said that the Act did not confer  “any  statutory
\npower  on the dealer to collect sales tax as such  from\t any
\nclass  of  buyers. . . . Unless the price of an\t article  is
\ncon- trolled,. it is always open to the buyer and the seller
\nto agree upon the price to be payable.’ While doing so it is
\nopen  to the dealer to include in the price the tax  payable
\nby him to the Government.  If he does so, he cannot be\tsaid
\nto  be\tcollecting the tax payable by him from\this  buyers.
\nThe  levy and collection of tax is regulated by law and\t not
\nby  contract.\tSo long as there is no\tlaw  empowering\t the
\ndealer to collect tax from his buyer or seller, there is  no
\nlegal basis for
\n(1)  [1962] 2 S.C.R. 570.\n<\/p>\n
(2)  [1966] 3 S.C.R. 582.\n<\/p>\n
(1)  [1971] Supp.  S.C.R. 945.\n<\/p>\n
442<\/span><\/p>\n
saying\tthat  the  dealer is entitled  to  collect  the\t tax
\npayable\t  by  him  from\t his  buyer  or\t seller.    Whatever
\ncollection that may be made by the dealer from his customers
\nsame  can only be considered as valuable  consideration\t for
\nthe goods sold”.\n<\/p>\n
It  is clear from sec. 21-A of the Madras  Prohibition\tAct,
\n1937  that  the\t sales tax which the  section  requires\t the
\nseller of foreign liquor to collect from the purchaser is  a
\ntax  on the purchaser and not on the seller.  This  is\twhat
\nmakes  the authorities on which counsel for  the  appellants
\nrelied inapplicable to the cases before us.  Under sec. 21-A
\nthe  tax payable is on the price of the liquor and that\t tax
\nis  to be paid by the purchaser, the seller is\trequired  to
\ncollect the tax from the purchaser which he has to pay\tover
\nto  the Government.  Sec. 21-A makes the seller a  collector
\nof  tax for the Government, and the amount collected by\t him
\nas tax under this section cannot therefore be a part of\t his
\nturnover.  Under the Madras General Sales Tax Act, 1959\t the
\ndealer\thas  no\t statutory duty to  collect  the  sales\t tax
\npayable by him from his customer, and when the dealer passes
\non  to\tthe customer the amount of tax which the  former  is
\nliable\tto  pay, the said amount does not cease\t to  be\t the
\nprice  for the goods although “the price is expressed, as  X
\nplus  purchase\ttax”.(1) But the amounts  collected  by\t the
\nassessees  concerned  in  these appeals\t under\ta  statutory
\nobligation cannot be a part of their taxable turnover  under
\nthe Madras General Sales Tax Act, 1959.\n<\/p>\n
The appeals are dismissed with- costs : one hearing fee.
\nAppeals dismissed.\n<\/p>\n
V.M.K.\n<\/p>\n
aprica Ltd. and Anr. v. Board of Trade, [1944] 1 All.\tE.R.\n<\/p>\n
372.
\n443<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Joint Commercial Officer, … vs Spencer & Co. Etc. Etc on 2 May, 1975 Equivalent citations: 1975 AIR 1801, 1975 SCR 439 Author: A Gupta Bench: Gupta, A.C. PETITIONER: JOINT COMMERCIAL OFFICER, DIVISION II,MADRAS-2 ETC. Vs. RESPONDENT: SPENCER & CO. ETC. ETC. DATE OF JUDGMENT02\/05\/1975 BENCH: GUPTA, A.C. BENCH: GUPTA, A.C. […]<\/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-216088","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nJoint Commercial Officer, ... vs Spencer & Co. Etc. 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