A Case Commentary The Coffee Act 1942 - Free Essay Example

Sample details Pages: 6 Words: 1669 Downloads: 5 Date added: 2017/06/26 Category Law Essay Type Case study Did you like this example? CASE COMMENTARY Contents FACTS OF THE CASE.2 ISSUES FRAMED BY THE COURT3 ISSUES OVERLOOKED BY THE COURT.4 DECISION OF THE COURT 5 REASONS FOR THE DECISION..6 ANALYSIS OF THE COURT DECISION.8 Facts Of The Case This is a case before the Supreme Court where the appellant, Coffee Board had filed an appeal against the decision of the High Court. The appellant had bring in question section 25(i) of the Coffee Act, 1942. This section provides for single channel for sale of coffee grown in the registered estates[i] . Don’t waste time! Our writers will create an original "A Case Commentary: The Coffee Act 1942" essay for you Create order Thus as per the act, there is an obligation on the coffee growers to deliver all its produce, except internal sale quota, to the coffee board. Similarly, the board is under compulsion to purchase the coffee. The board contends that according to provision of the Coffee Act, à ¢Ã¢â€š ¬Ã‹Å"mandatory deliveryà ¢Ã¢â€š ¬Ã¢â€ž ¢ of coffee do not constitute a sale transaction between the board and the coffee growers and thus they are liable to any purchase tax. The appellant had further put up the argument that they are acting as an à ¢Ã¢â€š ¬Ã‹Å"agentà ¢Ã¢â€š ¬Ã¢â€ž ¢ or à ¢Ã¢â€š ¬Ã‹Å"trusteeà ¢Ã¢â€š ¬Ã¢â€ž ¢ of the coffee growers and thus responsible to pay tax. Also, that they were immune under art. 286 of the constitution because all the sales were in the nature of à ¢Ã¢â€š ¬Ã‹Å"export salesà ¢Ã¢â€š ¬Ã¢â€ž ¢. On the other side, the respondent herein-the Commissioner of Commercial Taxes had invoked section 6 of the Karnataka Sales Tax Act, 1957 and claimed that according to thi s provision the board is under a liability to pay tax. The respondent are of the opinion that à ¢Ã¢â€š ¬Ã‹Å"compulsory deliveryà ¢Ã¢â€š ¬Ã¢â€ž ¢ of coffee according to section 25(i) of the Coffee Act is an act of sale and purchase only and thus it makes them liable to pay tax under relevant sales tax laws for any such transaction. Therefore in this case scope and extent of the expression à ¢Ã¢â€š ¬Ã‹Å"saleà ¢Ã¢â€š ¬Ã¢â€ž ¢ and its applicability for determining the rights, responsibility and duties of the appellant is in dispute. Issues Framed By the Court Whether compulsory delivery of coffee to the appellant as per section 25(i) Coffee Act of 1942 is in the nature of à ¢Ã¢â€š ¬Ã‹Å"saleà ¢Ã¢â€š ¬Ã¢â€ž ¢ or à ¢Ã¢â€š ¬Ã‹Å"purchaseà ¢Ã¢â€š ¬Ã¢â€ž ¢ agreement? Whether the tax levied on the coffee board under section 6 of the Karnataka Sales Tax Act valid? Is the Coffee board only a à ¢Ã¢â€š ¬Ã‹Å"trusteeà ¢Ã¢â€š ¬Ã¢â€ž ¢ or à ¢Ã¢â€š ¬Ã‹Å"agentà ¢Ã¢â€š ¬Ã¢â€ž ¢ of growers and thus not liable to pay tax? Were all the salesà ¢Ã¢â€š ¬Ã¢â€ž ¢ in the course of exportà ¢Ã¢â€š ¬Ã¢â€ž ¢ and thus immune to tax under Article 286 of the constitution? Issues Overlooked By The Court Determination of the liabilities inter-se between the petitioners and the Coffee Board for the amount of sales tax payable. Decision Of The Court It was held by the Division Bench of Karnataka that compulsory delivery of coffee by the board constitute a component of consent and thus there is an agreement of à ¢Ã¢â€š ¬Ã‹Å"saleà ¢Ã¢â€š ¬Ã¢â€ž ¢ or à ¢Ã¢â€š ¬Ã‹Å"purchaseà ¢Ã¢â€š ¬Ã¢â€ž ¢ between the board and the coffee growers according to Sales of Goods Act. Since there is element of à ¢Ã¢â€š ¬Ã‹Å"saleà ¢Ã¢â€š ¬Ã¢â€ž ¢ or à ¢Ã¢â€š ¬Ã‹Å"purchaseà ¢Ã¢â€š ¬Ã¢â€ž ¢, the board is not free from tax liabilities under relevant tax laws. When once the Board was held to be a dealer it also followed from the same that there was sale by the grower, purchase by the Board and then a sale by the Board[ii]. Also, it was held by the High Court that any sales thereafter were not à ¢Ã¢â€š ¬Ã‹Å"in the course of exportà ¢Ã¢â€š ¬Ã¢â€ž ¢ or local sales within the State of Karnataka but à ¢Ã¢â€š ¬Ã‹Å"for exportà ¢Ã¢â€š ¬Ã¢â€ž ¢. Thus the appellant cannot attract article 286 for exemption of tax liability. I n Supreme Court the decision of the High Court was upheld and imposition of tax on the appellant was correct. It was also held that Coffee board do not act as a trustee and is neither an agent of the growers. Thus the appeal of the Coffee board had was dismissed and there was no order as to the cost. Reasons For The Decision Of The Court The decision of the Supreme Court in this case was guided by various statutes and precedent and also the decision of the High Court. The High Court based its judgment on the opinion that since an element of à ¢Ã¢â€š ¬Ã‹Å"consentà ¢Ã¢â€š ¬Ã¢â€ž ¢ exists in the compulsory sales, though negligible and by way of either expressed or implied then that would be regarded as a sale or purchase transaction. For the same it would be also covered under the purview of relevant tax laws. The court took into consideration various provision of the Sales of Goods Act 1979 and held that according to Section 3 of the act, there does exists an element of consensus in the compulsory sales regulated by the Act. It was also observed by the act that the price paid by the growers to the board was an essential component in determining that the nature of the transaction involved à ¢Ã¢â€š ¬Ã‹Å"saleà ¢Ã¢â€š ¬Ã¢â€ž ¢ under Section 4(1) of the Sales of Goods Act. Courtà ¢Ã¢â€š ¬Ã¢â€ž ¢s decision that compulsory delivery of Coffee does involve a sale agreement was further based after considering all the elements of sale which are as follow : Parties competent to contract, mutual consent-though minimal, by growing coffee under the conditions imposed by the Act, transfer of property in the goods and Payment of price though deferred,-. The court was of the opinion that since all elements of sale are present in the transaction in question it in an agreement of sale. The principle applied in the case of Vishnu Agencies[iii] was also referred to in this case which was that consent to a contact can either be expressed or implied. Also, interpretation of various section of the Coffee Board Act 1942 , for instance Coffee growers had an option to enter into coffee growing trade, boards right to reject the coffee so delivered, no fix time for delivery of the coffee, indicates that consent was not totally absent. Courtà ¢Ã¢â€š ¬Ã¢â€ž ¢s decision that compulsory delivery of coffee constitute an agreement of sale was further substantiated by the minority opinion of J.Hidayatullah in the case of New Sugar Mills v. Commissioner of Sales Tax[iv] which states that so long the parties agrees to trade and fixes the price for such a contract it is a contract of sale and thus imposition of tax is valid. Considering the secon d issue of imposition of tax, the judgement of the court was based on the rational that since there is a sale, obligation to pay related tax is valid. The levy of sales tax on coffee, it was held by the High Court fell under Entry No. 43 of the second schedule of the Act and it was governed by section 5(3)(a) of the Act[v]. According to section 5 of the Central Sales Tax,1956 Coffee Board does not qualify to be exempted under Article 286 of the constitution as the exports made are not à ¢Ã¢â€š ¬Ã…“in the course of exportà ¢Ã¢â€š ¬Ã‚  but à ¢Ã¢â€š ¬Ã…“for exportà ¢Ã¢â€š ¬Ã‚ . The export is not in the nature of local sales and thus cannot avoid liability. Moreover, Coffee board was declared not be an agent of the board neither a trustee since there was no trust created in the scheme of the act instead compulsory acquisition of coffee by board was a statutory duty on the board. . Analysis Of The Decision Of The Court The decision given by Justice S. Mukherjee w as derived at after taking into consideration every minute detail of the case, giving rational reasons and also relying on precedent cases sharing the same subject matter. In order to arrive at the above stated decision, the court had examined the meaning, nature and applicability of à ¢Ã¢â€š ¬Ã‹Å"saleà ¢Ã¢â€š ¬Ã¢â€ž ¢ in reference to general law, that is, Sales of Goods Act, 1930. Also, various other definition and explanation of the term sale had been being referred to. The decision of the court had been acceptable by right interpretation and application of the relating laws. The ratio of the case that there is no à ¢Ã¢â€š ¬Ã‹Å"compulsory acquisitionà ¢Ã¢â€š ¬Ã¢â€ž ¢ by the board but involves a contract of sale is justified on the grounds that there exists an element of à ¢Ã¢â€š ¬Ã‹Å"consentà ¢Ã¢â€š ¬Ã¢â€ž ¢ which is one of the most important criteria for determining any contract. The principle that mere regulation or control by a statutory body do not change the essen tial character of a contract and makes it binding on both the parties had been correctly applied. Since the board is there only for administrative purpose and proper implementation of the coffee act, for the betterment of coffee industry there also needs to be safeguard from escaping tax liabilities. The court after proper examination and study of few of the earlier cases based on somewhat similar grounds had either rejected or taken into consideration such cases. Also, since there was no ambiguity in relation to the concerned laws applicable in the case, the decision given by High Court and Supreme Court did not vary. Thus the case was decided in a right and justified manner. Departure From Earlier Precedent There exists cases which are based on similar grounds but the judgement given in those cases differ from the case in discussion. In the case of Indian Coffee Board v. State of Madras[vi] it was held that there was no contract either expressed or implied between the board and the coffee grower. In another case of State of Kerala v. Bhavani Tea produce Co[vii] it was held that though delivery of coffee by the growers to the board was sale but such a transaction was not taxable. In Consolidated Coffee ltd and Anr. V. Coffee Board, Bangalore[viii], Sale of coffee at export auction was exempted from sales tax under section 5(3) of the Central Sales Tax Act. Thus it this decision is a departure from judgment of the present case. 1 | Page [i] Coffee Board v. Commr of Commercial Taxes, Karnataka AIR 1988 SC 1487. [ii] ibid [iii] Vishnu Agencies (Pvt.) Ltd. etc. v. Commercial Tax officer and others etc., [1978] 2 S.C.R. 433 [iv] New India Sugar Mills v. Commissioner of Sales Tax, Bihar, 1963 AIR 1207 [v] Supra note 2 [vi] Indian Coffee Board v. State of Madras, 5 S.T.C. 292 [vii] State of Kerala v. Bhavani Tea Produce Co., [1966] 2 S.C.R.92 [viii] Consolidated Coffee Ltd. Anr. etc. v. Coffee Board, Bangalore, etc. etc., [1980] 3 SCR 625;

Questions On Fate And Destiny - 1630 Words

Michaela Radsma Humanities Mrs. Patchin 3 December 2015 Who’s In Charge? Fate and destiny are both shown to be predominant forces in the Iliad, and all mortals are subjugated to them; they are ultimately destined to fulfill a certain fate or prove themselves in some other way. For example, in the Iliad, Odysseus says that â€Å"We Achaeans are the men whom Zeus decrees, from youth to old age† (Iliad 105-107). Fate is revered and obeyed by mortals. However, the gods seem to be almost exempt from this sentence. The Iliad presents the question of who is determinately responsible for a man s destiny, yet the answers to this question are not quite clear. The three fates are the commanders of a mortal s destiny: they cut thread to end a life, yet there is misconception over who is in charge of the details of a person’s life. The Iliad makes known that men are somewhat in control of their own destiny based on their decisions and actions, but all actions seem to be predestined. 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Night World Huntress Chapter 3 Free Essays

Jez burst through the door and turned immediately into the small library off the front hall. Her uncle was sitting there at his desk, surrounded by built-in bookcases. He looked up in surprise. We will write a custom essay sample on Night World : Huntress Chapter 3 or any similar topic only for you Order Now â€Å"Uncle Bracken, who was my mother? How did my parents die?† It all came out in a single rush of breath. And then Jez wanted to say, â€Å"Tell me the truth,† but instead she heard herself saving wildly, â€Å"Tell me it’s not true. It’s not possible, is it? Uncle Bracken, I’m so scared.† Her uncle stared at her for a moment. There was shock and despair in his face. Then he bent his head and shut his eyes. â€Å"But how is it possible?† Jez whispered. â€Å"How am I here?† It was hours later. Dawn was tinting the window. She was sitting on the floor, back against a bookcase, where she’d collapsed, staring emptily into the distance. â€Å"You mean, how can a vampire-human halfbreed exist? I don’t know. Your parents never knew. They never expected to have children.† Uncle Bracken ran both hands through his hair, head down. â€Å"They didn’t even realize you could live as a vampire. Your father brought you to me because he was dying and I was the only person he could trust. He knew I wouldn’t turn you over to the Night World elders.† â€Å"Maybe you should have,† Jez whispered. Uncle Bracken went on as if he hadn’t heard her. â€Å"You lived without blood then. You looked like a human child. I don’t know what made me try to see if you could learn how to feed. I brought you a rabbit and bit it for you and let you smell the blood.† He gave a short laugh of reminiscence. â€Å"And your little teeth sharpened right up and you knew what to do. That was when I knew you were a true Redfern.† â€Å"But I’m not.† Jez heard the words as if someone else was speaking them from a distance. â€Å"I’m not even a Night Person. I’m vermin.† Uncle Bracken let go of his hair and looked at her. His eyes, normally the same silvery-blue as Jez’s, were burning with a pure silver flame. â€Å"Your mother was a good woman,† he said harshly. â€Å"Your father gave up everything to be with her. She wasn’t vermin.† Jez looked away, but she wasn’t ashamed. She was numb. She felt nothing except a vast emptiness inside her, stretching infinitely in all directions. And that was good. She never wanted to feel again. Everything she’d felt in her life-everything she could remember-had been a lie. She wasn’t a huntress, a predator fulfilling her place in the scheme of things by chasing down her lawful prey. She was a murderer. She was a monster. â€Å"I can’t stay here anymore,† she said. Uncle Bracken winced. â€Å"Where will you go?† â€Å"I don’t know.† He let out his breath and spoke slowly and sadly. â€Å"I have an idea.† How to cite Night World : Huntress Chapter 3, Essay examples