RAMANANDA JOY KISSEN Vs. COMMISSIONER OF TAXES SALES ASSAM

JUDGEMENT

(1.) THIS is an application under the provisions of Section 32(5) of the Assam Sales Tax Act, 1947 (XVII of 1947) for an order upon the Commissioner of Taxes (Sales), Assam, to refer the matter in dispute to this Court as it involves questions of law.

(2.) THE facts material to the application are these. The petitioner was assessed by the Superintendent of Taxes, Nowgong, Assam, to a sales tax in the sum of Rs. 735-2-0 on the sales of tobacco for the period February-March, 1948, a part of the taxable period of 1947-48. The petitioner preferred an appeal to the Assistant Commissioner of Taxes, Assam, in which he contended - (i) that tobacco being an item assessed to tax by the Central Excise, the Superintendent of Taxes, Assam, erred in law in assessing the appellant again on the sale of the same item, (ii) that the Assam Sales Tax Act, 1947, has nowhere defined the item "tobacco", that in any case, the type of tobacco in which the petitioner traded is not included in Schedule I, Item 8 "tobacco", mentioned in Section 3 of the Central Excise and Salt Act, 1944.

(3.) THE applicant then presented an application under Section 32(2) of the Assam Sales Tax Act of 1947 to the Commissioner of Taxes (Sales), Assam, to refer the matter to this Court on the following 2 points : (i) Whether the Provincial Government or State Government is empowered under the provisions of the Government of India Act, 1935, or the Constitution of India, 1950, to levy sales tax on tobacco, which is an article already subjected to excise duty by the Central Government. (ii) Whether "tobacco leaf" used as "hooka tobacco" is included in Serial No. 17 of Schedule 3, attached to the Sales Tax Act, 1947 (Assam Act XVII of 1947), and, as such, exempt from taxation under the said Act.