{"id":6603,"date":"2015-05-07T12:05:00","date_gmt":"2015-05-07T12:05:00","guid":{"rendered":"http:\/\/localhost\/sccblog\/?p=6603"},"modified":"2015-10-14T13:07:23","modified_gmt":"2015-10-14T07:37:23","slug":"marketability-of-goods-is-an-essential-condition-for-levying-of-taxes","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2015\/05\/07\/marketability-of-goods-is-an-essential-condition-for-levying-of-taxes\/","title":{"rendered":"Marketability of goods is an essential condition for levying of taxes"},"content":{"rendered":"<p   ><b>Supreme Court: <\/b>The bench of Dr. A.K. Sikri and R.F. Nariman<i>,<\/i> JJ., dealt with three writs based on similar facts and observed that the marketability of the good in an essential condition for levying of taxes. The question before the Court was whether excise duty is payable on an intermediate product, namely, Transmission Assembly which comes into existence during the manufacture of tractors. Considering the definition of the term \u201cgoods\u201d under Art. 366(12) of the Constitution which says that \u201cgoods\u201d includes all materials, commodities and articles, it was held that although the definition of \u201cgoods\u201d is an inclusive one, it is clear that materials, commodities and articles spoken of in the definition take colour from one another. In order to be \u201cgoods\u201d it is clear that they should be known to the market as materials, commodities and articles that are capable of being sold.<\/p>\n<p   >In the present case, the respondents denied that no commercial identifiable Transmission Assembly emerges in their production of Tractors, however Commissioner Reports highlight that Transmission Assembly are well known in commercial world. Relying upon the report, the Court recognized that there was commercial knowledge of Transmission Assembly as a distinct product and taxes can be levied upon the same.<\/p>\n<p   >However, the Court also recognized the point that the word &#8216;suppression&#8217; used in the Central Excise Act, 1944 is accompanied by fraud and illusion. Mere omission to give correct information is not suppression of facts. There should be suppression of fact from the side of manufacturer or there should be any willful attempt to evade duty. The Court held that in the present case there was no attempt to evade evade as the&nbsp;<span>assessee bonafide believed that the declaration of the chassis would suffice as according to them Transmission Assemblies were not taxable goods. <\/span><i>Escorts Ltd. v. Commission of Central Exercise,&nbsp;<\/i><span><a href=\"http:\/\/www.scconline.com\/LoginForNewsLink\/2015_SCC_OnLine_SC_403 \">2015 SCC OnLine SC 403<\/a><\/span><i>&nbsp;, decided on 29.04.2015<\/i><\/p>\n<p   ><o:p><\/o:p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court: The bench of Dr. A.K. Sikri and R.F. Nariman, JJ., dealt with three writs based on similar facts and observed <\/p>\n","protected":false},"author":3,"featured_media":7321,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9],"tags":[3396],"class_list":["post-6603","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-supremecourt","tag-commodities"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Marketability of goods is an essential condition for levying of taxes | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2015\/05\/07\/marketability-of-goods-is-an-essential-condition-for-levying-of-taxes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Marketability of goods is an essential condition for levying of taxes\" \/>\n<meta property=\"og:description\" content=\"Supreme Court: The bench of Dr. A.K. 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Sikri and R.F. Nariman, JJ., setting aside the judgment of the Bombay High Court, held that\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":228059,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/04\/08\/mha-writes-to-states-to-ensure-availability-of-essential-goods-by-invoking-provisions-of-essential-commodities-act-1955-under-lockdown-to-fight-covid-19\/","url_meta":{"origin":6603,"position":1},"title":"MHA writes to States to ensure availability of Essential Goods, by invoking provisions of Essential Commodities Act 1955, under lockdown to fight COVID-19","author":"Bhumika Indulia","date":"April 8, 2020","format":false,"excerpt":"As part of maintaining smooth supply of essential items in the country, Union Home Secretary, Ajay Kumar Bhalla has written to all State Chief Secretaries to take urgent steps to ensure availability of essential goods, by invoking provisions of the Essential Commodities (EC) Act 1955. These measures include fixing of\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":240102,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/04\/supreme-court-upholds-constitutionality-of-imposition-of-gst-on-lotteries-betting-and-gambling\/","url_meta":{"origin":6603,"position":2},"title":"Supreme Court upholds constitutionality of imposition of GST on lotteries, betting and gambling","author":"Prachi Bhardwaj","date":"December 4, 2020","format":false,"excerpt":"Supreme Court: The 3-judge bench of Ashok Bhushan, R. Subhash Reddy and MR Shah, JJ has upheld the constitutionality of imposition of GST on lotteries, betting and gambling. Here are the key takeaways from the judgment:\u00a0 Whether the inclusion of actionable claim in the definition of goods as given in\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/11\/sc-08-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/11\/sc-08-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/11\/sc-08-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/11\/sc-08-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/11\/sc-08-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":294744,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/06\/16\/karnataka-hc-quashes-complaint-samsung-violation-legal-metrology-act-packaged-commodities-rules-legal-news\/","url_meta":{"origin":6603,"position":3},"title":"[Relief for Samsung India] Karnataka HC quashes complaint on alleged violation of Legal Metrology Act and Packaged Commodities Rules","author":"Sucheta","date":"June 16, 2023","format":false,"excerpt":"The Court was firmly of the view that the Inspector, Department of Legal Metrology had misinterpreted key provisions of Legal Metrology Act and Packaged Commodities Rules thereby vitiating the complaint with malafides.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"karnataka high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/karnataka-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/karnataka-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/karnataka-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/karnataka-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":6324,"url":"https:\/\/www.scconline.com\/blog\/post\/2015\/02\/03\/entry-25-of-schedule-vi-of-karnataka-sales-tax-act-1957-levying-tax-on-processing-and-supply-of-photographs-etc-held-constitutionally-valid\/","url_meta":{"origin":6603,"position":4},"title":"Entry 25 of Schedule VI of Karnataka Sales Tax Act, 1957 levying tax on processing and supply of photographs etc. held constitutionally valid","author":"Sucheta","date":"February 3, 2015","format":false,"excerpt":"Supreme Court: In a dispute regarding the constitutional validity of Entry 25 of Schedule VI of Karnataka Sales Tax Act, 1957 dealing with levy of tax on processing and supply of photographs, photo prints and photo negatives, the 3 Judge Bench of H.L. Dattu, C.J., Dr. A.K. 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