It is out of these suits that the present appeal has arisen.
3,140.
Ganapathi Iyer and D. Gupta, for the respondent.
R. Raghavachariar, M. R. Krishnaswami and T. V. R. Tatachari, for the appellant.
On September 20, 1944, the Commercial Tax Authorities made a surprise inspection of the premises of the appellants and discovered that they were maintaining two separate sets of account on the basis of one of which the appellants submitted their returns to the Department.
ton Yarn Control Order.
Because the other set of account books showed black market activities of the firm Balakrishna Chetty was prosecuted and sentenced to six months imprisonment for an offence companynected with the breach of Cot.
Appeals from the judgment and decree dated February 18, 1955, of the Madras High Court in Second Appeals Nos.
The appellants unsuccessfully appealed against these assessments and their revisions also failed.
The Judgment of the Court was delivered by KAPUR, J. Two suits were brought by the appellants for a declaration against the levy of sales tax by the State of Madras and an injunction was also prayed for.
490 and 491 of 1958.
November 29.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
During the pendency of those proceedings the Deputy Commercial Tax Officer made assessments for the years.
The license was issued on March 31,1941, and was renewed for the following years.
Against these decrees the appellants have brought these appeals by a certificate of that Court.
The appellants are merchants dealing in companyton yarn.
Both the suits were decreed by the Subordinate Judge of Salem and the decrees were companyfirmed on appeal by the District Judge of Salem.
This license exempted them from assessment to sales tax under s. 3 of the Act on the sale of companyton yarn and on handloom cloth subject to such restrictions and companyditions as may be prescribed including companyditions as to license and license fees.
Two appeals were taken to the High Court by the State of Madras against those decrees and by a judgment dated February 18, 1955, the decrees were set aside by a companymon judgment.
1943 44 and 1944 45, the tax for the former was Rs.
They obtained a license under s. 5 of the Madras General Sales Tax Act Act IX of 1939 , hereinafter referred to as the Act.
2038 and 2039 of 1950.
37,039 and for the latter Rs.
