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...

English Shorthand Dictation “Deal with Export of Goods” 80 and 100 wpm Clauses (1) and (3) deal with export of goods. Clause (2) deals with the import of goods. In the present case, we are only concerned 25 with the export. Thus, Clause (2) is not relevant. Clause (1) covers the purchase of goods which occasions the export. In other words, the sale 50 by the exporter or the purchase by...

English Shorthand Dictation “Interpreting a State Law” 80 and 100 wpm A perusal of the above provisions shows that while interpreting a State law which imposes a tax on the sale or purchase of declared goods, 25 the restriction contained in clause (ca) has to be kept in view. What is the restriction? When a tax on sale or purchase of paddy 50 is leviable under the State law and the...

English Shorthand Dictation “Parliament has the Power” 80 and 100 wpm The Parliament has the power to formulate principles for determining when a sale or purchase of goods takes place in any of the ways mentioned 25 in Article 286(1) by promulgated law. Still further, by virtue of Entry 54 in List-II, the power to impose taxes on “sale or purchase of 50 goods other than newspapers” vests in the State....

English Shorthand Dictation “Provisions of the 1956 Act” 80 and 100 wpm The provisions of the 1956 Act were enforced during the years 1957 and 1958. Chapter 1300 primarily contains provisions of a preliminary nature. It defines the various expressions used in the Statute. Chapter II embodies the principles “for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a...

English Shorthand Dictation “Extra-ordinary Jurisdiction” 80 and 100 wpm The respondents maintain that no case for invoking the extra-ordinary jurisdiction of this Court under Article 226 of the Constitution is made out. The grounds 25 as raised by the petitioner have been controverted. It is prayed that the writ petition be dismissed with costs. Mr. M.L. Sarin, learned counsel for 50 the petitioners contended that the State cannot impose tax on...

English Shorthand Dictation “Matter was Pending” 80 and 100 wpm While the matter was pending before the Assessing Authority, the petitioner approached this Court through the present writ petition. A Bench of this Court directed 25 the issue of notice of motion. The respondents filed a written statement. Along with the reply, assessment orders were collectively produced as Annexures R.1. The petitioner amended the writ petition so as to challenge not...