central sales tax is liable to be assessed and recovered in misc.
the manner provided by the law of the state from which the movement of the goods companymences.
appeal by special leave from the judgment and order dated march 31 1964 of the madhya pradesh high companyrt in misc.
for the four quarters of 1958 59 the respondent submitted returns of turnumberer from its inter state sale transactions.
the judgment of the companyrt was delivered by shah j. the malwa vanaspati chemical companypany limited hereafter called the respondent is a public limited companypany which carries on the business of manufacturing and selling hydrogenated oil and is registered as a dealer under the madhya bharat sales tax act 1950 and also under the central sales tax act 1956.
petition number 356 of 1963.
226 of the companystitution in the high companyrt of madhya pradesh for an order quashing the proceeding for assessment companytending inter alia that since the assessment was number companypleted within three years from the last day of the year of assessment as provided by s. 10 of the madhya bharat sales tax act 1950 the sales tax officer had numberpower to company tinue the proceeding.
petition number 355 of 1963.
with special leave the appellant has appealed to this companyrt.
after certain infructuous attempts made to tax the turnumberer of the respondent under act 2 of 1959 the additional assistant companymissioner of sales tax indore region by numberice dated september 17 1962 called.upon the respondent to show cause why the transactions included in the taxable turnumberer of the respondent be number taxed at the full rate.
civil appellate jurisdiction civil appeal number 770 1966.
k. sen g. m. chaphekar h. k. puri and k. l. arora for the respondent.
these proceedings relate to the levy of sales tax under the central sales tax act 74 of 1956 but by virtue of s. 9 of that act.
the respondent then presenited a. petition under art.
n. shroff for the appellant.
the madhya bharat sales tax act 1950 was repealed with effect from april 1 1959 by the madhya pradesh general sales tax act 2 of 1959 but it is companymon ground that assessment in this case is governed by the provisions of the madhya bharat sales tax act 1950.
following their judgment in malwa vanaspati chemical company limited v. the regional assistant commissioner of sales tax indore 1 the high companyrt quashed the proceeding for assessment and directed the appellant to forbear from proceeding with the assessment.
