w ,^ HIGHGOURTOTGHHATTISeARH ATBILASPUR Coram:- Hon'bte Shri Dhirendra Mishra & Hon'bte ShrfRJN.ChandrakaKAtf Bi?.^^ Petltioner Respondents Writ PetWon (Tt No. 54«qQ06 8 : Amar ^rochem a proprietory coroem flirough propri^2@ Madan Lunawat, •vSf^wMS.SK Lunawat, aged about 53 y®u^, »w resident of motor stand ;?(ranttoS£i •,...,Dhamlari-(CG), . .,.^.. ^'...«^iW Viersus ' •" ws:^ 1. Comm^ioner of Commsroial Tax, Vanwik Kar jShavan^ghslCtT' Lines, Raipur (C<^ ,, ' S ; 2. State <rf ChhsiUsgaiti ilhrou^fr^^^^ .., Secretary, ,., D^>arbnartt.».,3|SJ2| Commereial Tax, »"B;K.S."a"aps Bhawan. .Mantralay^,"''"RatW33? Petitlon under Articles 226/227 ef the CenstttuUon of tadia The following order of the Court was passed by Dhirendra Mlshra, J. 2STO2/2010 Shri Shashank Dubey, Sr. Advoeate with Ms. SmiU Sharma, counsetforttispeUUoner. ; « Shri Kishore Bhaduri, Addl. Advocate ©enaralfor the State. By ttits peBtion, the peflUoner has questtoned the incluston of .^'.1,,E.,^-^ Charota seed at item No.20 in the Schedule vide noUfictdon of Annexure P-5 dated 30.CB50( issuad by respondent No.2 in the exercise of powers under Sectlon15-B of the GhhatBsgarh Value Added Tax Act, 20)5 Qiencetorth Uie "VAT Acf) and ImposWon of tax (2) Shri Shashank Dubey, learned Sr. Advoeate tor the petitionsr submits that the goods specifled in SGhedule-1 of th®VAT Act are defined as tax paid goods under SecUon 15 of the VAT Ad. Item No.4 of Schedule-1 includes cattle feed, whereas pulses are deseribed in item No.20 (II) and item No.44 relates to seeds of all types. Ttie a: ^p-% -2- ^ Gharotaseed felts underthese ttireecategories SK it may be used as a seed and atsoas a catUe feed andttiusi, it isa taxfreea®0^- "Fhs State Govemment, by includlng the Charola seed as ttem No.20 tos ttie Schedute vide impugned notification, has removed (^arota seed from Schedute-1 and mads lttexabte^4%a»kiranagood,wrtiiGh^sa Schedule-2 item and ths same isnot permisslbte undwthe Actas no power has been conferred upon the State Govemment ta any way to cuitEdl the scope of Schedute-l. Rellance isplaced on-fiuc^g^^s Udvs. Stefe ef Madtwa Bractesh and othera reported In ^800^^^ STC273(SC). •:-;-— . .. - - :...,..-:...-.,^,.^^.,.,.,A-,^ y (3) Shrt Kishore Bhaduri, teamed Ackfl. Advocate ©eneralon instrucUons, falrfy submUs ttiat th®Charota seed couM n<A be included at item No.20 as speclfiedldrana goods in fte Schedule vids notffication of Annexure P-5 as it is a tax free good noUBed under Schedute-1. (4) We havs heard leamed counsel for Uie partles. (5) TheStateGovemm8nt,>vldelmpiign8€ln^fleatloncfAnn8xure P-5, notffled Charota seed at ttem No.20 fct Sdiedule as specified Idrana goods and Imposed Value Added Tax @ 4%. " (6) In the Schedule-1, ttem No.4 tndudes catUe feed atso, whereas pulses are mentioned in itsra No.20 C'l)- tem No.44 menUons that seeds of alt types other than meW, dhanya and ttie swcte wftteh are covered by the tenns 'oilseeds' speeified in Se^on 14(w} <rf die Central Sales Tax Act, 1956. (7) Leamed Commissloner of ttie Commercial Tax, vtde impugned :y-r':.1 •;:-•.;'..•.•."'•':'i'.' •:: •:. orcter of Annexure P-2, has observed thaA <he ©harot >see<tfe used as supptenwnt In the csrttle feed, however he has hekl that ©haiota ' ^i' "•- •" '. seed wtlt fall within ttie category of Mrana gootfe and VAT @ 4% shalt be chargeaUs. iSafi'^si ^ (8) In view of the fect that Charota seed is,undisputedly used as supplement to <attte feed and as such cattte feed <tes®lbed;rtdtem No.4<<rf Schedule-l and not dlsputedl^ the leamedtAcklitional Advocate Generat, wa are of the opinion that the finding mcorded In Annexure P^2 that it is a kiRuiafloodsandchatS®abl8^>VAT^4%r •iserroneous.. -',,. : . .,- .^,...:.....-.^.:..^.-^^^^^^^^^^^ ^) In the mattere of Rirehi Fabrtcs (supn), ttie Suprsma Seurfr whlte considerir^ ttie power of the State Govemment to amend B» Schedule-1 ofthe ^4adh^l·f»radesh©eneralSalesTax Aet, 4958 in- exercise of powere uncter SecUon 10^) crfttiat Act whieh JS^JMMT matariatoSectfon 15®ofthepresentAct, held ttius- ^ > "By wfe»of secfibn ^O^) of fhe stetote ff» _a.,a State Gavemment wasgwenthe pmver, by — noWcaVon, to amend Sched^e-1 ORfy^ao ; as to IncltKle therein goods not alree^y speclfled or may iehx or omK any of the | condiSons and excepffoos aet ottf ft» tde corwsponding entiy 'm the ffiW eokimn Vhwecf. (Emphasls'1 supphd). The Legislatwe, thewfom, empaweied » -? Stete Gwemnwnt te anwnd Schedule-1 only to ttvs extent that it coufcf VHelwffiie sccpe ffiieredf, elttier by inclucSng ^p^n > goodswttehhadrmtalfBadygotltsbenefit or by relaxing or iwnwring cemdHions wMch weie a pie-requisite for obtalrring the exemptten (herauncteK flto paww wes confened by the strtufe flpon tte Sferie Gaveirunent in any way tocwWlthe sayie ^ crfSchedule^. « (10) In the instant case ateo, t»e Steto Goyemraent, by the impugned noBfteation, has removed ehar<*« seed fronHSchedute^l and made it taxable at 4% as klrara goods, which is Schatuto-B item and ttius; the State Govemment has exceeded ite powers contoiTed <F <%.1a»;<^ *"^ 66 uncterSection 15(2) oflhe^tand the Impugned notiflcaflBn te dba vires. .. iRriya (11) AcGordingly, noUfication of Annexure P^, so far itretatesto gn » item No50 Charota seed is hereby qiashed batng ultra virespoweEef ^ ' the State Govemment un<terSectfon15(2)oftheActeonsequBHtty,^^ tte order of Annexure P-2of the Commlssionw^rf^^mmeBslatslax^.s"*? tSii'KX-vaitSil",- ChhatBsgarh fe ateo quashed as the same isbased o»<mpN8n8ehas^ notlficaUonofAnneiaireP-S. . :.-^ ^-.••••v'iv^ (12) Inviewoftheaforesaldcliscusston.ltwappealisallowed. ^L Sd/- Dhirendra Mishra Judge Sd/- R.N. Chandrakar Judge