M/S. MONGA RICE MILL versus STATE OF HARYANA AND ANR.

M/S. MONGA RICE MILL versus STATE OF HARYANA AND ANR.

The sale by the miller to the exporter within the State is a local sale for export and does not occasion export; therefore, such a sale does not fall under Section 5(3) of the Central Sales Tax Act, 1956 and is not exempt from levy of sales/purchase tax under the Haryana General Sales Tax Act, 1973. Only the...

Source-derived case information.

Parties
Appellant: Monga Rice Mill; Respondent: State of Haryana; Respondent: Another Respondent (unspecified)
Jurisdiction
India
Judgment Date
13 April 2004
Procedural Posture
Civil Appeal / Final Supreme Court Judgment
Outcome
Appeal/Petition dismissed
Legal Topics
Sales Tax, Export Exemptions, Declared Goods, Single Point Levy, Inter State Trade
Taxation Constitutional Law Sales Tax Export Exemptions Declared Goods Single Point Levy Inter State Trade

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 5 Authorities cited 5 Party arguments 2
Sign in to unlock

Parties

Monga Rice Mill

Appellant

State of Haryana

Respondent

Another Respondent (unspecified)

Respondent

Procedural Posture

Civil Appeal / Final Supreme Court Judgment

Legal Issues

  1. 1 Whether the State has power and competency to levy tax on paddy purchased by the miller for sale of rice to the exporter, in view of Section 5(3) read with Section 15(ca) of the Central Sales Tax Act, 1956

Ratio Decidendi

The sale by the miller to the exporter within the State is a local sale for export and does not occasion export; therefore, such a sale does not fall under Section 5(3) of the Central Sales Tax Act, 1956 and is not exempt from levy of sales/purchase tax under the Haryana General Sales Tax Act, 1973. Only the purchase by miller-cum-exporter occasioning export is deemed to be in the course of export and gets exemption.

Court Disposition

Appeal/Petition dismissed

Orders

  • Civil appeals and writ petitions fail and are accordingly dismissed with no order as to costs.
  • Liberty given to appellant to raise factual contentions before Assessing/Appellate Authority.