Special Works and Research Center Through Sanjit Roy and ors. Vs. State of Rajasthan - Court Judgment

Excerpt:

.....huge expenditure which is to be shared by center. - [] the appellant company, carrying on business as manufacturer of iron and steel, with its factory and works at jamshedpur in bihar, was assessed to sales tax for two periods prior to the constitution, under the bihar sales tax act, 1947 (no. xix of 1947), enacted by the bihar legislature in exercise of its exclusive power under the government of india act, 1935. the company used to send its goods from jamshedpur to various parts of india. in the railway receipt the company itself figured as the consignee, it paid the freight and the receipt was sent either to its branch offices or bankers to be handed over to the purchaser when he paid the price. from the amounts shown as gross turn-over in the two returns for the two periods, the company claimed deduction of certain amounts, being the valuable consideration for the goods manufactured in bihar but sold, delivered and consumed outside, on the ground that in none of the transactions in respect of the said sums did property in the goods pass to the purchasers in bihar. the appellant claimed further deductions on account of the railway freight paid by it. the sales tax..........crores, we hope and trust that the central government will provide necessary assistance to the state government at an early date since the minimum wages required to be paid are for a work given by way of famine relief operations. we would expect the central government to take up its decision at the earliest in order to enable the state government to see that the workers who are engaged in famine relief work get their minimum wages. learned councel appearing on behalf of the respondent also states that the necessary directions have already been issued by the court but again a circular may be issued in order to ensure that earlier directions given by this court by its order dated 5th september, 1986 are fully implemented.

Judgment:

ORDER

1. Writ petitions are adjourned to 14.10.1986.

2. The learned Counsel appearing on behalf of the respondent states . that the State Government is considering favourable the question of issuing a notification in accordance with the recommendations made by the committee and that the decision will be reached very shortly and if it is decided to issue such notification, it will be done without any delay before the next hearing of the Writ petitions. But since the acceptance of the recommendations of the Committee and issue of notification in accordance therewith as well as the implementation of the Interim order made by this Court for payment of minimum wages to workers engaged in drought relief work will involve a financial burden of almost rupees twenty crores, we hope and trust that the Central Government will provide necessary assistance to the State Government at an early date since the minimum wages required to be paid are for a work given by way of famine relief operations. We would expect the Central Government to take up its decision at the earliest in order to enable the State Government to see that the workers who are engaged in famine relief work get their minimum wages. Learned councel appearing on behalf of the respondent also states that the necessary directions have already been issued by the Court but again a circular may be issued in order to ensure that earlier directions given by this Court by its Order dated 5th September, 1986 are fully implemented.