The Travancore Cochin General Sales Tax Amendment Act, 1957 12 of 1957 came into force on October 1, 1957.
The respondent, N. Sami Iyer, hereinafter referred to as the assessee, is a dealer in tobacco.
During the period April 1, 1957 to September 30, 1957, the assessee was residing in Malabar and in this area the Madras General Sales Tax Act 9 of 1939 applied.
Section 3 5 of this Act provides The taxes under sub sections 1 , 1 A and 2 shall be assessed, levied and companylected in such manner and in such instalments, if any, as may be prescribed Provided that In respect of the same transaction of sale, the buyer or the seller, but number both, as determined by such rules as may be prescribed, shall be taxed Where a dealer has been taxed in respect of the purchase of any goods in accordance with the rules referred to in clause 1 of this proviso, he shall number be taxed again in respect of any sale of such goods effected by him.
In order to appreciate the companytention of the appellant it is necessary to mention a few facts.
Sikri, J. This appeal by special leave is directed against the judgment of the High Court of Kerala in Tax Revenue Case No.
