Supreme Court of India · 1955-12-19
THE UNION OF INDIA vs THE COMMERCIAL TAX OFFICER, WESTBENGAL AND OTHERS(WITH CON
- Citation / case number
- SC 1954/90311
- Court
- Supreme Court of India
- Petitioner
- THE UNION OF INDIA
- Respondent
- THE COMMERCIAL TAX OFFICER, WESTBENGAL AND OTHERS(WITH CON
- Bench
- DAS, SUDHI RANJAN,BOSE, VIVIAN,BHAGWATI, NATWARLAL H.,JAGANNADHADAS, B.,SINHA, BHUVNESHWAR P.
Judgment text excerpt
The Supreme Court held that sales to the Ministry of Industries and Supplies are not exempt from sales tax under Section 5(2)(a)(iii) of the Bengal Finance (Sales Tax) Act, 1941. The Court emphasized that the exemption must be construed strictly and does not extend to government departments not explicitly mentioned in the statute. The dissenting opinion argued for a broader interpretation based on the department's historical function, but the majority upheld the state's right to levy sales tax.