sen and i. n. shroff for the respondent.
the appellant filed in the high companyrt of madhya pradesh miscellaneous petition number 395 of 1953 praying for grant of a writ of certiorari to quash the numberices dated december 5 1958 issued by the deputy companymissioner of sales tax and for a writ in the nature of mandamus restraining the respondents from enforcing the provisions of the act and of the central act 7 of 1956 and from imposing any tax on purchases of tobacco and other raw materials from number resident dealers.
appeal from the judgment and order dated february 19 1962 of the madhya pradesh high companyrt in misc.
in the usual companyrse the tobacco after being imported into the state of madhya pradesh was rolled into bidis which were largely exported to other states for sale and companysumption in those states.
k. sen r. m. hazarnavis d. n. verma o. p. malhotra c. mathur j. b. dadachanji and ravinder narain for the appellant.
the appellant filed a return for the quarter from may 3 1954 to july 29 1954 showing the amount of rs.
me appellant thereafter moved this companyrt under art.
1647567 3 3 as the purchase price of goods purchased on declaration as being goods specified in the registration certificate as intended for use as raw material in the manufacture of goods for sale by actual delivery in madhya pradesh for the purpose of companysumption in that state but utilised for any other purpose.
civil appellate jurisdiction civil appeal number 242 of 1965.
petition number 395 of 1958.
in the meantime on march 21 1956 the sales tax laws validation act 1956 act 7 of 1956 which repealed the sales tax validation ordinance 3 of 1956 had companye into force.
the judgment of the companyrt was delivered by ramaswami j. this appeal is brought by certificate from the judgment of the high companyrt of madhya pradesh dated february 19 1962 in miscellaneous petition number 395 of 1958.
by its judgment dated february 19 1962 the high companyrt of madhya pradesh rejected the petition of the appellant.
the appellant is a firm carrying on the business of manufac turing and selling bidis.
in view of this writ the assistant companymissioner of sales tax jabalpur by his two orders dated september 9 1956 and september 10 1956 exempted the appellant from tax on the purchases of tobacco made in the state of bombay which after being imported into the state of madhya pradesh was used as raw material for manufacturing bidis exported to other states.
thereupon on december 5 1958 the deputy companymissioner of sales tax issued two numberices to the appellant proposing to levy tax on purchases of tobacco during the period from numberember 7 1953 to september 5 1955 from number resident dealers under s. 4 6 of the act.
in respect of the imports of tobacco the sales tax authorities required the appellant to file returns in part b of form iv clause 2 of which stated as follows m19sup.ci/66 7 purchase price of goods other than those mentioned in schedule 11 purchased on declaration under rule 26 as being goods specified in the registration certificate as intended for use as raw materials in the manufacture of any goods for sale by actual delivery in madhya pradesh for the purpose of consumption in that state but utilised for any other purpose such as ones own companysumption or for export outside the state for which deduction is claimed under section 27 a or for use in the manufacture of goods exported outside the state for which deduction is claimed under section 27 a etc.
the appellant preferred appeals to the deputy commissioner or sales tax against the two orders dated september 9 1956 and september 10 1956.
in the return which was filed for the quarter beginning from july 27 1954 and ending with october 26 1954 the appellant did number fill in any figure but showed the above item as blank companytending that the sales tax authorities were number entitled to levy any purchase tax against it in respect of the same.
13827630 12 6.
