M/S Bharath Electronics vs The Deputy Commissioner Of Commercial ... on 24 December, 2010

[Cites 9, Cited by 0]

Karnataka High Court

M/S Bharath Electronics vs The Deputy Commissioner Of Commercial ... on 24 December, 2010

Bench: Manjula Chellur, B.V.Nagarathna

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2.2" In this sage, éihﬁ CO3:},.€;:'€3a;*;§_:1*;3'_' :1a1: x%;'i'i:i1~'f§egaré 138 the vireg ef the paxxreﬁg .E§,:i;;=%§:i7DV'ii::'f1:1Si;i5:?..1iiﬁI1a§i'iy.

'iéﬁiat was urg"§ci %u§; #j;1':~VeV4§'_-.;_3f£:v§if::E~;:}:it%;<¢:;'3 13 that the Eergiialature h:1:?i'*v:3oi'1_§zgj§;i$'Eati§;e.gm"::p=é%:iAEs'1ce ta lav}: Sales tax 011 the tzzréri ave? '1*é;.a§i:;?g tcséuppiies made by thﬁ slabs 1:9 their mc*m.bers.wE;€z'€ ~E".h§';"* :i}Z£ q-uE:SiiGﬁ am registered dubs' or Iﬁéfét asgaéiatiun sf pc:r's'{:gfi5. Hence, the quastian fer' aux"

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23.' in \$§<3x>s;":§'1' 'éfI";:'-3 °2:z?:3c}:.,=*£:2 <:iisc:ussi.0n and ':'s:~as;<)ni:1g;;;

viewed §'f{).EV}'}~.'§1't':.y a1.1Ta_g.§1€,"§3§:£é%.i0r1<tr £T:h.11§ is; 2% "<fi<:*;a1er" and i'.E*1e E,%££§)p§'§-*" Vsyf." i1<>s:";€iV" 233$} £irjI.2'1E<; by it is sgiaziﬁ dafizzed i.1}'1:Z§{'3I"

E'~Z;1§*:'V:5g}*;'e':'E:::ia; 82:73:78 Tax' Am; 295?. T?}.€ffé?§m€}E'{3, we {is} :39! §§11e:§ _2i1':'£V';»-3', ;§;;:>.:§E{E._g§:':%i:1:jé{E %;':> iH.'E€i?E'f§;?i"f3 wi'i:h Em? f,}§}i1"::':::EE <>§ fhtéi E::;1.rm*.£§ $:':;g;.§'&> 'J at? V' E§{T_°C:€};*5§_<§§Eg}§fg éhé? ;12.§3pe;%21E:=;=; 21:'? £Ei.:%sm1?$s.:<;;;{§. é 3&3?"

V 3% Efiik 29 :-

}'L£ML£Q§;?3§£4E?m9§_9L\£1§Z1,%ﬂ14€i PER NAGARATHNA J. :

I have had the be:1efit of going thro11§_j.}':.T the judgment. of'l'1er Ladyship, Horfble M Chellm' J.. and while ctoncturrirxg with H1161'~-..d€-C;:i'siQn.'"L ' wish to sL1ppl6*me:1t the same.

2. The q_11est.i01'1 fi1iSE)d i1'1"#' I1é:se z1p;§.0a}'s'af(:

follows 2 --

[ 1] W'}1.etf1ér"~v.t_f1e jfr1s.f¢I"12'--Q;'.z, (')_j.'i sL1b«»clcu.1ses %%%% (éi'::a;:znd"£ﬂ'z.o ti7,ﬁm.§;a (2974) to Article V :i66:VQ,F: f'i:1.é"Cohstizu.tion of India by 'if':-5'; ' '-';'(3'""':-""§ﬁ:Ii€T1dI?"l€I1f. has exclucled (Q5JUl1:cfc1I)iliZg; Qj' the Doct.rin«:--3 Qf A. ]'tgiTV1.'1'i"L1;:;"1'IV1'l y and .Wh.eU'1€r the 461-" Arnenclrnenl: to the ' ' C:'OI'lSKfiI.iI'iOT1 has Lmxlidaled Explanarjion I and 3A of Secrrion.

2{U{t) Qfthe KS. T. Act'?

Since her L€l('1_VShi]3 has 11ar'ra1".€d the facts in 'V-»vd€'tai1 as also the 1'1'\«'2=.1] (:0I1t(-?111iO1'1S, it would be

1.zn11e(r<:'=ss2-11"y to .:st21f€ the same. The point' to be an.swe*rc(,i is 2:15.; to wh(+'t_1'1cé1' the app:--liant is not' liable' for p:'1_Vme1'11'_ of Sales T;-'L'>( Lmder HIE' provisio11..s of the .3 \'._.

/,./' , n .

'. C1 .""

{a} a tax on the frarwjfer. o£}'aer'1m'se I-hCl.5t'L'V.'.If:ffI-'_.. pursuance ofa conrracr. of property in cu'L_1j"g'(Jo(_Es:__ " ;. for cash. deferred payment or other i:aiuaji)~!e con.sir:'ieralioh: -

(13) a tax on the transfer of p:fc;v,r:2;;:'r£y*,irz. géwokiiér--..

{whether as goods or irpsome othe'r~'_form1~i--m,.:o£ve(i in the execution of a u:orls:§"i3ont.ract'; . V b (C) a tax on the (ie?ii:Va_g';_,_~Q'~._oj5.,_gooo{S'or: _}§IiI'€* purchase or "~,_ofVpaynlemf by instalments: 'L :1 I

(d) a. taxéorrurhe :I.'rah.sfe»' to use any goods'_j?or ::7:'.:;h'r1_.z; _ {{r_};,'1_erJ-ierV'V' or nor 'for a sg3eec':fiec{-éé"perr'oe:f} aeferrea payrnemf or Gfh.z?;r.. 1}"Cohoideraiiorz; ' a~ l'VcV1}:7.'c:={iaV"r§he__T'supoly of goods by any urz'ihc*or;)o:'ated 'cr.s.i;--o_C'iarior'1 or body of persons; to a n1er::vl3er .tfl'1'ere'¢:gf"f5r Cash, de/"erred payment' or . oU'ier Lvc1ILza;b.le__oor1sideraiionI on the supply. by way of or as part'. of «r;r"ag;Mse'r;:_z'o¢.' or in any other manner Lohatsoever, of &'(;<:Vio_-riré, being food or any other ar1ic.:ie__}"'or I1an1(fu'i eorz.s1.m1piion or any drink [whether or not a'r2Lo'Lvcicar:'r1g). where such supply or service. isfor ""_.c(.1s11, de/'erred paymenr or other ocliuable Cons1'd.eran'on, ("I (seen if} the person to whom": such t.rc1r1:,_*_fer. cIela'L:er'_t_; or = wariltl such 1r'an.5j_fer, rlelioery or supply of any goods shall be trclnsjer. deliL.~er_L; or su;:2pi_1; and a purc~ha:;e of those goods by {.

d to be a sale of those goods by the person m.aking the supply [3 made:

,'

5. E33,; the 461" aiiiencliiieiit 1'11e1x(1.<;fl'»Vl(;i.4':.tlii';c C10i'1si'it.1,1.ti0n of India, Article 366 [i29--A) w:;1}é-._%1ni;§j'1'3lﬁl&Cl' enlarge the scope of the €x1J1'es9§i01"1l"sa.llc+_0-i' p__t1n;;l1.Vai{<5'§j<jf' goods" aricl ampliliecl by means Ofl'i7i.Ci'i011.--i.nA law. The.

Constitutioiial validity of 'E1l11éi'3.CllIi:é11tl:'l)ym\vl3lCh the legislatures of 'e.i1'1})0l\ilxl!l¢'3A1"l&:*ll('l to levy sales tax on in subv Clause(a) tcf' 'll'€:?vii?'iVo1f&t1aa;g [29~A) of the CCJllSfltLlf.i.lJl1 l1llI§Vl(_;:3'ti(JI'1 in BUILDERS vs'. ON OF INDIA (1989 (2) an aCCoL1i'1t. of the llistiory oftlgle"ielevaiit__§?dnsi.'itL1ti011e1l and statutory provisions witili l'€l'Iw€A'l"C.1"1A.L'-!.':f to _}'ud1'.c-ial clecisions l']E1Vll"1g a bea1"i1'1g on lii}1é..__saidl"_~proy'i'Si011_s were set out to app1"eC.iat.e the C()]'1..l"E'l"1U01].'Elf the parties, pa.rti(.'.ularly. in the Coritext of of the Corisiitut'ior1 ancl Articles 301 and 304

-- Féiitry 54. of the list--lI of tl'1_e (;'.<m.stitutiori and entry w9"2A of list~l of the V11 scheclule and Article 269 E-l.!](l. the 61*-"1 report of T_l'l(' lgaxv C.ommissi01"1 with :'c>ge;11'cl 10 levy of tax 011 <:m't.2=ii1'1 t.1'z=111sac'tir)1'1s whirfh i.l10ugl1_ .~3i1'ir;'ily if/' r -: 34 :- of goods that may talie place ur1der any of tho tra11sactio11s 1'eferr6('1 to in sub--C1ause {a} to (f}"t.lfi'e1*e-oi"

wherever such transfer. deliver or stllypiy * subject to levy of sales tax. Th.e~~Apex Cotirt-VIVe:.IS(3,_}:;e1d_ that the levy of sales tax after t'}1e7.46¥1* é11z1 e11orr1r:1f1t.._ to.. the Constitution of India still.__cor;rp.1y""..evith'V:the "

restrictions imposed t,.1.r1cic:1' ;A1T.iC'}ES"-~286 a'1'1v-:1. 2.69 of the Constitution.

8. In :he,_c:a.ee" NIGAM LTD..:'--.__ 8; UNION or INDIA AND o'rHER'sat2oo'6} 1'45 $91, after reiterating the legal histtﬁjk OfAI'[1i'C1fj S66[:'29*A) of the Constitution. the Apex :ACio1!1ﬁrt 1té.1c1.:é:s,fol1ows:

L'§'VL:£.'x'.3V';.f'17,'lC1L1Sé? (a) covers CL situation. where th§?."o'{;r't.:ser1sL1aE elentent is ﬁaclcing. This no:§r7to.ll;; i'a.k€5 place in. an irwotuntary sale. SLi19--C?laL¢3e {b} Covers cases relaﬁng to uaorlcs contracts. This was the pczrticular fact situaticm. wftich the Court was faced with in Gannon [)u.I1ker'Zey, and wilic-I1 the Court" had held LOCI.'-5' not (1 sale. The cgffectt in law of t:'an.5jJs2r Q/' property in goods E'I'IL.'OlL?€d.' in the execution of {he works contract was by {his--___ amendment: deemed to be a sale. To extent the decision in. Gannon I)l1I1}C€Fl€'{.]mi:L.7Ci.S--._: " ~ directtly overcome. Sub--Clause {C} hire~purch.ase where the h':t'£e"1:outf1e good;-:'._ not transg/'erred.. Yet by l:C;u_.?'; it treated as sale. SI'vTTiI"I«C§I'ly "rm; t1ftleTtCr&fvt}1e goods; under sub-ClaLzse'{:d) rer71cVii:<z_s§A:"u}itfLEfhe Iransferor who Vo'r1lxy tr*c:f:'§,fef;=VVVfF2.e rightV'to"'tV1se the goods to the"})i.;;*crfid;§§e:i'. other words, contrary t.o.A.V.Meig;dp_oc1h"»de?ei3iori lease of a neg(1f_iL1e;:.'infjoj"picfi.1:e"'1i1:oL:id be a sale. SL1.b¥Cld£;se ~*:o'o.e'rs cetczeesv which in l.au,~ may riot ' home" .V;1.rn;ouf1.{ed. . io sale because the IT1(3IV'FLbE'b." Q}Vp'}'1T;i4V'£Tl{TCﬁ'pOTC1f€C1 association would ; 'have the-r1_ sense' as both the supplier and the V rec%ipieI1r Qfv;fI"ie'Vsupply of goods. Now such Ttmr1Sdd.oiio.r'1s are deemed sales. Sub--Clause }der.tC1;;.rV1Ls' to coruiracts. which had been held raft' Eo7a.n1oL1r1t to sale in STATE OF PUNJAB 7' ASSOCIATED HOTELS OF INDIA LTD.

V""_.'I'hat decision has by ('his Clause been A effe<>IiL.»ely legislatively invalidated.

7. The Apex Com'? thus held that 21.1] the sub-

C1a11se..<s ofArti(.'1e 36Ei(29--A} serve to bring t:'a11sa.(~tio1'1s \V1'}C*.l'(' one or n1ore of 1.1118 e.ssenti;e1_1 i11g1'edie11ts of :1 sale ' .2 _.,;f,.

as deﬁned in the Sale of Goods Act. 1930 are abseiit within the ambit. of purchase and sale for the of levy of sales tax and the antendment specific c-.omposit.e eoritracts vi2., ':

hire~pui*chase contracts, C£1vt'€1..*?T1g'V"Qeif1'{I'aCi5it'\. fic_tion to be divisible ﬂeiemeiit could be isoiated and tax.

8. of tVAmendme'nt, to the hecessary to advert t.o the bV_\H/the learned counsel for the appe11a:r1t.V'I'i1AVthe Centttry Club and Others ,us,..~_ﬂTh.e State' of Mysore and Another reported in [(1 38], it was held that a power to enact a H to tax on the of goods tinder Entry 'V 54u"'" of7_1Vis'ti'¥:I1 in the V11 Schedule of the Constitution s1"ie.t11d be uriderstood in the same manner as it is 2Vi§1.I»1'C3lAC'1"StO()C1 in Section 4 of the Sale of Goods Act. 1930.

Therefore. where transactions which are not sales are sought to be taxed in the purported exercise of its power to tax sales by merely eiiactiiig' that they} shall be //"

"

--: 37 :-

deemed to be sales would be ultra UiI'£3S the gfjbixierfiot' the State Leg1'.=slature. Therefore. Secticutt:"2[1.J:[:kl°ali_t1 Section 2(1)[t.) of the Act (l€£ilil1g"'\7(-i.f'h 'Dealer' and 'Sale' respeetiveljr', x'tl'1e"._eXter1t at.traeted supplies made by«..g'1't1bs, fe,glst:e21'ej;c'I es Well. as unr€g1'st.ered. to &11:1'1V1'de'1'v: the Act were held to be Ltltttill of the State Leg1'slatu1*e a_11.cl u I inoperative. in 0'fh€f WO1'G'1S" that. in the absence of there t&h:e"del'i11ati0n in respect of a TfaI1Sa€'.'?.l(fl1l its members, merely on the basis 'of-. evj(p.lV2V1:1aAt'l_<)t*1"'.to Section 2(])(k) and 2[])[t) of "*«.V_tl1ev-Vifictﬂ;-l.Asuch t.té1i1Séiet'ior1 could not be held to be a of the Cosmopolitan Club, Madras The Deputy Commercial Tax Officer and Am5t'her (1952 (3) sec 77) wllieh arose under the "Madras General Sales Tax Act. 1939, it was held that a pureIy1'11en'1bers club which makes purchases tlwough a Secretaljy" or :1 Manager and supplies requI1"ex_11e11ts to {H

--: 391--

1 1. It is Iieees-sary to notice that all the aforesaid decisions were rendered prior to the F()rt.}:f--'S'Lx'otli2.< Amendmeiit and the concept of sale was'lliﬁt¢3'?pi'etles(ll_'o ll strictly in terms of the Sale. of Cr:ooCl's<Act, stated above. by virtue of lV1"lSE'l'J[4l'0_'l'1:"'.C_)f cl2{use».2.9§A"--r.)%f". Article 366 of the Co11stit11t:i'<;nl§'=t:.ransact.io1i's iVhie.'l'1 are strictly not sale, in lZI,]l1(_',liil..él'S' t..'c;me'.of tiievveleineriiis of the sale are absent are Vde'etn¢ecl_.~._tovlfhe'_1."sale" for the purpose of ta;x21ltii:o_h.

_ Cosmopolitan Club And Others 'Taxation Special Tribunal Andgotheré 'repo'tteel iti [(2002) 127 save 475]whic:h renderecl by the Madras High Court the Forty--Sixtl1 Amendment and int.lf'ocl1z_(¥i.ioii of new clause (29-A) in Article 366 of the n Cc:=ij.1-st.it'1;itio11, it is held tliat the supply of food, drink or }fe'lf1'esh_n1e1'1t. has been expressly dealt with in l l "Submlause {f} of Clause [2.9~A) of Article 1366 of the Constitution and llf1€1'€fO1'('.. Clubs, whether incorporated or not. can no loriger take shelter under the deeoisiori of ~'. 42 :~ Club. Liberty was given to raise all cont.e11t.i011sHandsit'. was directed that the Tribunal shall decide without refere1'1ce to the judgment of "

Therefore, the Apex Court did 11a_t_ .l the Doctrine of lVlat1.1ality"llw'2gs ma"..la1;ge11'V:a'§:ail,ab1e View of sub-clause {e_] of 386 of the Constitution. It note that the Tamil Nadu l:1aci'W in'eQt*§jl0rated the six sub-clauses' lef ttltticle 366 of the C0nstit'.'atiat1 ;g.

14., lHawelv'er'~, "félr as the Karnataka Act is e011=;:e"1':3ed, tI'1e,Vl(l'elfi11i'tion of "sale" reads foll0ws:-

' ti) "Sale" with all its gramrnatical variation at expressions means everg transfer Qf tf1e'.l'l;jrof)er'I:y in. goods [other thcut by may of a :":l1ar"tg"age. hypothecatxion. charge or pledge] by person to another in the course of trade or business for Cash or for ciejjerred payment or other valuable constcieratian. [and includes,-

Hi) (1 trartsfer othenmse them in pursuance of a eontract qf propmty tn. any goods for Cash, ciegferreci pagment or other I,7CIlLLC1.l.")l€

-§ eonstck-,>raa'on.',l / ..~.-- -

might. have been made, yr' the goods area 44 :-

LLJ1U'lil'1 the State-

[U in the case of spec':§f'u?3yx'or_';----:__: -5 ascertained goods. at t.l1e..t.1',rj"1e.Vtl1_e' contract of sale or" p._ur.ch-;ase" «ts made: and

(ii) in the Casctroj' urto:scet'ta'it1e'ct.'«or future goocts.l"a,t the tirrwilof their' appI'o_p*r_iati.or1.V_ to 1. _ con of sale or seller or by tpltether the t.h__e is prior ;f_or" ' «.VV's:;';b_s'elqtle;1t' to such V V. "=-r:tppf'op}*éat:'oé L. "=,{b}v t.ul1ere"t'here is a single contract of sate. or pm'cha.se of goods situated at _ "r.1_1or'e places than one, the provisions of ctat.tse {a} shall apply as if there were '*7i._separat.e contracts in respect of the ' goods at each ofsuch places.

{C} Nottotthstcmding anyth.ir1g cor1tatn.ed in the Sale of Goods Act. 1930 {Central Act 3 of 1930). for the purpose of this Act, the transfer of property in goods (whether as goods or in some other form) trwolved in the executionn of a 45 1-» uiorks (IfOi'1'lT(1Cf shall be deemed to h.CIL?€':r'*, taken place in the State. 'if the iuithin the State at the time Qf::siig~h' transjer. ifI'€Sp€Cf.iLJ€ Q,t1th._e plaee' the agreement jar ii._jorI::st n}:antrac't- made. whether 'the assent-of rjt'f'i.er' "

party is prior or9"'vs«iis'ti.bseaueht ' transfer:

{d}NQtu:1'thstaritithg' :9 arigt 'coritained in, tihe'_'Saie Qt' {Central '}.Ci.__ 1930).; f:1r:fth,e purpose of this ____ H it_far'is;,*ekr:' thjeright. to use any piitjaase { whether or not i « for V' h period} Of shall be totfhave taken place in the S'ta.t,Ve:.v if such goods are for use iuithin "the irrespective of the place Vu;.§h.ere the Coni'.ra<;'t of transfer Qf the .t'igi'ii to use the goods is made] VVfExpl.aria.t1'on 3~_A ~ Every transaction Qf supply by way of or as a part of any service or in any other manner urhatsoever, Qfgoods.

being food or Clfiy other ariittle for human cor1.sumpti'.an or any drink (u.vhet.her or not m.to,>cicating} tizhere. such supply or S€'TIj'iLT(3 is for cash. deferred pat_;ment or other ucilaabie consideration. Shall be deemed Io be (1. sale of:

those goods by the person n1c.1lci.ng the Sll]Jpl'l.Vj»._' '._ and purchase of those goods by the per'son_ zo'__' V x:.~9'£:..«.w..

~: -16 :~ whom such supply is made:f [Explcmcuicm w Notwii:}1stchidfng '_c1r;1yr:l1if1'g._Zo V' the cor1t'ra.ry cror1f(:u'ned in rI1'tT3 Arii "or dr2y other law for the lime 'b'e.1_';1g in 'two independent sales or ]JLL"(ﬂ 1CI,S€S 5;'ho_iI£,'jorVj:I1e purposes of this "/31r._*t. bc> de'e--,rf;e§*}L'-to hc1L»e"tdIcer1 place. --

(a) mherl tf1e'goods.Qr_e 1i"aL1fsfe:*rec1. from c1"pr=ir'1t7ip(al io"'f=uTs":sellir1g agent and selling agent to the ;9L.1r'eJ1oSe.r: ' or l::.1}.?§€!I 'H1f§QOOCIS are £rar1sy'errec1.frorn fhe;--......<~:ell.er' Lo (1 buqirlg agerlt and from the buying agent to this A "~jI3:'ir1cipc1l. U" the agent. z'.5__/o1.m.d in either o_/'the cases q/'orescu'ri.A

(i)

(ii) to flame sold the goods at one rate and to have passed on the sale proceecls to ?'u1.<;

pI'iJ1Cipc1l (.11 an other rcuie. or' {.0 have pLu'c_'}'1(_L5c<i'ci the goods at" one rate cmd to have pa:~:secl them on Io Jule;

,_r;)r'ir'1L'ipaI cu r_'U1ot}'Ler'.«ra£'C. or '<3 "IV,/'

--: 47" :-

{iii} not to Ilcwe acc'ou.r11"ed. to his principal jbr the er1I1f.re.._ 's (?OH€C'IiOI1S or cieciL.:.c{~i<ﬁ'1«=ag}"."

made by him in. the purchases; »e}fjf'ec'ie.ti. V " '-1 1"?.{f?'1 . A on bei1(1U':Qf"f1:ise {iv} to have aL't«»e(l_.fc>r a or I1OI'1"-'v~¢';',V'zC'i7F.¥lL(?I'[t prir1{?1j;_:(11j'}V H /Explancuiorl. 4-/~'L'a--.-A Eve'ry"ir§1z1sj'er Qf pvfopverty in goods by ("he __Cer'1utr'§1l~' G0L>erIi'n1er1t'. any State C}ovezin.n1e2'i't;'"a.:sfa'i:a.;"£0rL Vmia' or a local au.tf:{2fitg =.<:a'ei1"--0rjbr-deferred payment or ether :..»ciiu}:(1.b'ie,_€§0Jisici.er'aIiorL whether or not in' ::I1e.cow.--se;ojf_ buisiﬁess. shall be deemed. to

-- be a é:c1._lej7o}' the ;5i1r[)oses Qf this Act] /E.vp'lcn<:aLe£or1 5. ~ )<:'OC)OOC :] a ree:1_'_di11g of the said definition, it is a.ppare1'1t all sub--CIauses of Clause 29--A of A_rt:ic1e 366 }1ave .1j{0t been inc:orpora,t'ed verbatim in the mam sec§;:<)1a 2(1)m,

15. In this context' it is re}e'va11t to a<.1v'ert to a C011stit1_.1t.i0na} Bench. decision of the Apex Court in the case of Kbamodaraswamynaidu Bros. argd Others --

3/ ' -

vs.- State of TN and another 1'e}.'J0rtec1 in [ 521]. The said case was on the question of _ and drink in hotels and 1*esta.Li1'a1_f1,tsbeing"liable ta Sales Tax, which issue arose from Vai?.i01:iS~Sta'te 'eii'acl:}i°l--e1'it:f; with regard to S1_1be('.la1lS€V>l[ﬂ"'-Of Clatrse Vﬂrtieler 366 of the C0I'1St.it,L;.ti0n.$_....uVﬁThe".._.LAA}ieX'tlotifrt while analysing the said sulrclause (ll permits the 'eupply of food and (Z1l"ll1}'~j.' [1] have found such as the Tamil NadLr'Act..'_ ' V t t x i5. l11"'i,l1_eV Said case the State of Maharashtra and .'Uttar_'P_raiiesl1, l'1OW€VC'I' contended that in View of Constitution [F(')I'lijy'eSi)Cth amendmeritl there was vali_dal:i0i1 of tlie State Tax Laws Xvi-t_l1 vvret.r0speet.ive effect arid that the States were to levy tax on the supply of foatl and drink regardless of the fact that there was no pifovision in the State Act for $1,101"! levy prior to 2/2/1983. The argument was not pressed after the learned Aclciitional .'£_.__,.-

s: 49 1' Solicitor General appearing for the Union of India submitted that the said Section 6 validated only prior to 2/2/1983. if the State Law .

a provision entitling the State to" ieyyia Vtlazvie'4on._l_tlie._ supply, food and drink. as if A' -Law existed. it was renclerecl by, 'reVasoii--.Smof 'the S' amendment of the c.let'i"ni_tion»Alo'f (29-A) made by Section 4. of {Forty~Sixth amendment) on ::_that.:}'date*S'janvd fiiie retrospective effect given 'The contention then urged 'toll 'S State. of Maharashtra and Uttar l3rald~:~;sli xvyas7tl'iatl5Seei'ion 6 validated the levy of it ' _ on i'ood...a.n«~:i drink by equating it t.o the levy on [of food and drink. This contention was a.n_sive1'ed'v'e:'t)yl: Apex Court by holding that Parliament. whenv "exercising the powers of amendment to _ £',_oriA_stit,utio'11 under Article 368. cannot and does not __amencl State Acts. the State Legislatures alone could have amended or niocliiiecl a State Law levying tax' under Entry 334. of List--lI. The said Section 6 must be read as only giviiig retrospective operation to the expansion of 5:3? --

appellants that in the a'os-;;er1ce of any express taroviaiton under the State Act there could be no tax on V. and drink by clubs to its members is not.Vco1'=r.ec--tl.§'~ reiterated that Explanation t toSect.io1i1_2'{lAl']V{k].uwfhIicl_1li« deﬁnes a "dealer" and Ex'pla'r1atio1il" and gff/§1't{V)V Section 2(1][t], which deﬁnes "'sale" prior to the Forty--Si:><:th kxveret }l\\F1C1 to be ultra vires the_=State_.m§$ViaL.u%¢ Club case have now:_. Section 6 of the Con_st_i.ttttioii.oflrrii-:_iid;1i&:.1.iVt Act, 2C.._Tlj1isl rrie:"t'o""the first question with regard tothe applicability the "Doctrine of Mutua.lity. lI1 the A 'case of Yoarig Merfs Indian Association, Madras and ._o'tt1ers :'s~1,4pra;"'t.he issue before the Apex Court as to whether'Cosmopolitan Club Madras. the Young Merrs " lngliaﬁ Association and the Lawley Institute, "*:lOotal(amt,111c'l were liable to pay sales tags: for supplying 'food and beverages and other articles to their fI'lfil11l)eI'S/gL1('.SfS. These entities were social recreation clubs or societies. It was cor1.te1'1r:lc(l that there was no

--: 54 :--

trzmsfer of property involved with the supply or Clist1'ib1.1tio11 of foods by a Club to its members could the club be regardecl a dealer.

was also sougllt to be made betvveer1 and proprietary clubs and to of food or beverages in a cglub"e"iﬁ.eL1Vnte3d'to a sale. The Apex Cofurt as to whether the supply Volt'-theivgviieti'S--Ve'Vpllfeparations by the clubs to its of sale within the 1930 and answered the szlicl that there was no transfer of pro;)e1*tv members and therefore, no trar:;saf:Ati()nV of_s'al'e was involved and no levy of sales tax 011the..e_supp1_y"1*ef7r--esl11nent.s and preparation by each » of tl<1.%e~.cfl"u.'1_)s to its members.

a . .-SL1bSC(]L1€11tly. the Forty-«Sixth 21mer1clment ir:t.1'f<)('lvi§ieed Cla1.1se 29-A to Article 366 of the Co1j1.%3titut,i0r1 and s1,1b--elau.<ses [e) and U] are relevant.

"l"h.ey are in pari n1211'er'i;1 with E:«:pla1'1ati0n 1 and fixplanaticm 3--A to S(fI'.("l'i(.')I'l 2{l][r_} of the KST Aer. The 535 :~ need for introducing s1.1b~clause {e} to clause 29--A of Article 366 was to get over the decision of i:l'ie:"~Ap-ex Court in Young Men's Indian Assot'tiat.ion;"--« ' distinction which the Cotirts l.1acl...d1"wiivvéinf between members clubs and pro1:3ri.et'a.1y 'L':l_iibs longer relevant in so far as~..tli~e legality' of Léalesl' tax is concerned. In Young ll4'e:1"s. Iftdtart AS':?Q(3§(lfiOfl, the Apex Court. followed t.l.rie _e.E:1gli}%3l'1 L:§twv"wli"t--l1 regard t.o the application of-ith-e .ofl.°'_Mt.itii:ﬂity to members clubs not traiisfer property belonging I10. to its nieinbers but the club acts as 'a.1_1"a;geiit_ available 1.)ropert.y belonging to me"ml_§ers7.'-- l%.oii{ieve1', in Vl€V\-' of the express p1*_o\5":isioil1 in SIIIITIJ-.Ql.;:1'1t1S(:,? (e) well as [t] of Clause 29--A 3665 of the Constitt.1t'.io1'1, it has to be held that bye.-iii lp1"()\risi()11 and by a fiction, supply' of food and' b€V(tlf3:g€?S to its members for a valuable eon";-ide1fat'ilo1'1 is 21 sale. 'l'herefo1'e. the Doctrine of Mt1t_1.1zalVit'y which applied to clubs prior to the ~C'ZonS~7t.itut.io1'1 arnendments is no longer ava.ilable. after the e1tner1t;lnient.. 'l'l1e1*efore. <':iub.s tElI'1Cl other boclies

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Karnataka High Court

M/S Bharath Electronics vs The Deputy Commissioner Of Commercial ... on 24 December, 2010

Bench: Manjula Chellur, B.V.Nagarathna