Shripatrao Vs. State of Maharashtra

.....of printed material including those relating to concept charges, system charges etc. would be liable to sales tax. it it is so held the central govt. would be deprived of obtaining any tax whatsoever under the finance act, 1994, it is possible to arrive at a conclusion that no tax at all would be payable as the tax has been held to bean indivisible one. a distinction must be borne in mind between an indivisible contract and a composite contract. if in a contract, an element to provide service is contained, the purport and object for which the constitution had to be amended and clause 29a had to be inserted in article 366, must be kept in mind. a transaction of present nature was not contemplated. a legal fiction is created by reason of the said provision. such a legal fiction, as is well known, should be applied only to the extent for which it was enacted. it, although must be given its full effect but the same would not mean that it should be applied beyond a point which was not contemplated by the legislature or which would lead to an anomaly or absurdity. in a case where the application of a parliamentary and a legislative act comes up for consideration; endeavours shall be made to see that provisions of both the acts are made applicable. it is, therefore, difficult to hold that in a case of this nature, sales tax would be payable on the value of the entire contract; irrespective of the element of service provided. - the high court dismissed the appeal as it did not find any good reason to interfere with the judgment of the trial court. he has clearly deposed that soon after meena was admitted in the hospital at 7.30 a. these three dying declarations, apart from other dying declarations, being reliable and truthful were rightly relied upon by the courts below......at 10 a.m. mr. sharma had then proceeded to umri dispensary and after ascertaining fitness of meena from dr. maharaj (p.w. 1) and also after ascertaining it himself had recorded her dying declaration (ex. 32). in his cross-examination, he admitted that the said dying declaration was not in his hand but in fact it was written by one constable as it was difficult to write with his trembling hand. merely because that fact is not mentioned in the dying declaration it cannot be regarded as suspicious. it bears signature of the doctor and also that of the executive magistrate. it is also true as contended by the learned counsel for the appellant that no time is mentioned in the said dying declaration. that cannot also affect genuineness of the said dying declaration as there is nothing to show that the executive magistrate was not telling the truth. the executive magistrate had received the requisition at 10.00 a.m. and meena was shifted at 11.00 a.m. from umri to civil hospital at nanded. therefore, her statement was recorded between 10.00 and 11.00 a.m..4. at nanded, her dying declaration was recorded by sub-judicial magistrate shri sahdev (p.w. 2) at about 3.30 p.m.. we do not find any infirmity either in his evidence or in the manner of recording the dying declaration. the only suggestion made to this witness was that he had prepared the dying declaration (ex. 21) as desired by one laxman and the police patil. this suggestion was denied by him. we do not find any material on record to suggest that sub-judicial magistrate was under any influence of those persons or he had any reason to oblige them. these three dying declarations, apart from other dying declarations, being reliable and truthful were rightly relied upon by the courts below.5. the high court was therefore right in confirming the conviction of the appellant and dismissing his appeal. as we do not find any substance in this appeal it is dismissed.