P. Rana and Ravindra Bana, for the respondents in C. As.
2008/71 .
The facts of the case lie within a narrow companypass.
They raise companymon questions of law for decision, and they are directed against a companymon judgment of the Allahabad High Court.
821 822/71 .
Appeals by certificates from the judgment and orders dated July 14, and August 22, 1970 of the Allahabad High Court in Civil Misc.
Som Nath Iyer, R. G. Sharma and Subodh Markendeya, for the appellant in C. As.
Appeals by certificates from the judgments and orders dated July 14, 1970 of the Allahabad High Court at Allahabad in Civil Misc.
D. Karkhanis, O. P. Rana and Ravindra Bana, for the respondents in C. A. No.
C. Manchanda, O. P. Rana and Ravindra Bana, for the respondents.
The validity of the levy was challenged by Tilock Chand Prasan Kumar, the appellant in Civil Appeal NO.
953 and 928 of 1970.
The appellants are dealers in foodgrains including cereals and pulses especially split or processed foodgrains and dal.
1625/71 .
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
1625 and 2008 of 1971.
Under the Sales Tax Act as it originally stood which will hereinafter be referred to as the principal Act , the purchases of split or processed foodgrains and dal by dealers were sought, to be brought to tax under s. 3 D of the principal Act read with the numberification issued.
in C. A. No.
1625 of 1971 in respect of the assessment made on him for the assessment year 1966 67 by assessment order dated June 30, 1968 by means of a writ petition under Art.
T. Desai, R. K. Upadhya, P. C. Bhartari, Ravinder Narain, for the appellant, in C. A. No.
Writ Petitions Nos.
Civil Appeals Nos.
2008/71 .
957 and 3784 of 1970.
821 and 822 of 1971.
Writ Nos.
821 822/71 .
1625/71 .
C. Chagla, Anil B. Divanji, P. C. Bhartari and Ravinder Narain for the appellants, in C.A. No.
The Judgment of the, Court was delivered by Hegde, J. These are appeals by certificate.
226 of the Constitution.
