Law:

Section:

Keywords: Exemption, Income-Tax Officer, Determination, Notification, Liability, Government, Manufacture, Appellate Tribunal, Enforcement, Provisions, Order, Producers, Question Of Law, Goods, Commencement Result: Reference answered in negative JUDGMENT INAMULLAH, J.-This is a reference at the instance of the Income-tax Commissioner under section 17(1) of the Sales Tax Act 1951 (hereinafter called the Act.) The Income-tax Appellate Tribunal has referred the following question of law to this Court: "Whether on the facts of the case sales-tax under the Sales Tax Act 1951 is payable by the assessee-respondent under sub -clause (a) of subsection (1) of section 3 of the Act as "manu facturer or producer" within the definition of "manufacturer or producer" as given in subsection (Il) of section 2 of the Act, in respect of goods sold by him after 30th June 1951, but manufactured before 1st July 1951?" 2. The facts giving rise to the reference are these: the respondent is a manufacturer of plastic goods. The goods liable to tax were manufactured before the 1st July 1951 when Sales Tax Act III of 1951 came into force. The goods were sold after the 30th June 1951. The Income-tax Officer held that the goods manufactured before the 1st July 1951 but sold after the 30th June 1951 were liable to tax under the Act. The Appellate Assistant Commissioner in appeal confirmed the order of the Sales Tax Officer. The Tribunal, however, decided in favour of the respondent and expressed the opinion on the point as under: "With regard to goods in the stock of the assessee worth Rs. 90,637 before the new Act came into force from 1st July 1951 by no stretch of imagination could the assessee be called a manufacturer or producer, the definition of which is given for the first time in the new Act. So far the goods in his hand before the new Act came into force, he was a dealer under the old Act. The different provisions of the new Act such as the charging section 3, section 4 providing for exemption, section 27 of the Act providing for refunds, section 19 providing for keeping accounts, as well as the rules under the new Act have to be operated after the Act came into force and not before.…

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