Law:

Section:

(a) Interpretation of statutes---Harmonious construction is to be made keeping in view the different provisions of the statute after fully understanding the intention with which the same had been made and object which was intended to be achieved. (b) Sales Tax Act (VII of 1990) Ss.3 & 2(22), (28), (30) Scope of tax Intention behind the promulgation of Ss.3 & 2(22), (28), (30) of the Sales Tax Act, 1990 is clearly manifest that the sales tax should go to the Government treasury within the tax period after the same having become due and should not be retained by the manufacturer No hard and fast rule is available as to when and at what stage, the transaction shall be deemed to be the transaction of sale of goods Each case has to be decided according to the facts and circumstances of the case keeping in view, in particular, the practice, usage of a particular nature of business or trade Manufacturer, in the present case, used to receive amount of consideration in advance for the supply of cement to be made later ¬Provisions of S.2(22) & (30) of the Sales Tax Act, 1990 clearly provided that the time of supply was deemed to be the date on which advance payment was received or the supply made whichever was earlier and in such a case, the amount of consideration received in advance shall be deemed to be the price on that date of the proportionate quantity of cement and the sales tax should be deposited before the 20th of the succeeding month in the Government treasury instead of the date of delivery of the goods at the subsequent stage Date of receipt of amount of consideration in advance, therefore, could well be construed to be the date of sale for the purpose of payment of sales tax Contention of the manufacturer was that in case subsequently on the date of supply of the cement, there was variation in the price of the goods or transaction was cancelled, the right and interest of the manufacturer should be protected Held, there was no such difficulty in adopting the construction of the relevant provisions as to date of sale of goods for the purpose of payment of sales tax. (c) Sales Tax Act (VII of 1990) S. 34 Recovery of additional tax or imposition of…

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