English Shorthand Dictation “Haryana General Sales Tax Act” 80 and 100 wpm Legal Matters Dictation 500 Words with Outlines meaning.

English Shorthand Dictation “Haryana General Sales Tax Act” 80 and 100 wpm

Mr. Sarin referred to the provisions of Section 12 of the Haryana General Sales Tax Act. It inter alia provides that “a tax on the 25 sale or purchase of goods shall not be imposed under this Act……where such sale or purchase takes place in the course 50 of import of the goods shall not be imposed under this Act…..where such sale or purchase takes place in the course’ 75 of import of the goods into or export of the goods out of the territory of India.” Thus, in a case where a sale or100 purchase takes place in the course of export of goods, the tax shall not be leviable under the State Act. However, the question as to 125 when can be sale or purchase be said to take place in the course of export, has to be decided with reference to Section 5150 of the Central Act. Thus, when Sections 12 and 15 are read together, it is clear that no tax is payable under the state Act 175 on the purchase and sale by the exporter. The statute does not regard the purchase of paddy by the miller from the commission Agent as 200 a part of sale or purchase in the course of export.

Mr. Sarin also referred to the provisions of Section 27(1)(a)(iv) of the State Act225 to contend that transactions falling under Section 12 are excluded from the taxable turn-over of the dealer. It is undoubtedly so. However, as noticed above, the transactions involved in the present case are not covered by Section 12.

Mr. Sarin submitted that paddy and rice are goods of special importance.”

A special provision obliterating the distinction having been made, the fiction must be given full effect. He referred to the decisions in East End Dwellings 300 Co. Ltd. vs. Finsbury Borough Council, (2) State of Andhra Pradesh vs. Vallabhapuram Ravi (3) The Commissioner of Income-Tax Patiala vs. Shri Saroop Krishan (4)325 and in M Gannon Dunkerley and Co. and others vs. State of Rajasthan and others (5).

Under Section 17 of the Haryana Act, the tax350 on declared goods is leviable at the stage indicated in Schedule ‘D’. On the perusal of the schedule, it is clear that the taxable event375 when the commodity is imported into the State, is at the stage of “first sale within the State by a dealer liable to pay tax400 under this Act.” When the goods are purchased within the State, the stage of levy liable 425 is “last purchase within the state by a dealer to pay tax..” This provision would have been relevant if the fiction introduced by Section 15(ca) was not limited to the transaction covered by450 clause (3) of Section 5. The Parliament itself having limited the scope of fiction, the court cannot extend the benefit to a transaction which is 475 not covered by the provisions. That shall do violence to the plain language of the provision. (Words 491)