It was also number denied that the assessee had shown the packing charges separately in the bills issued by it to the Purchasers of cement.
Appeal from the judgment and order dated October 18, 1967 of the Madras High Court in Writ Petition.
It was further alleged in the Writ Petition that when cement was sold in packages, the packing charges were separately shown in the bill,,, issued to the buyers.
The High Court entertained that Writ Petition.
It would have been proper if the High Court had directed the assessee to put forward its case before the authorities under the Madras General Sales Tax Act 1959.
Bishan Narain and A. V. Rangam, for the appellant.
On these grounds the assessee claimed that it is entitled to deduct those charges from its total turnover in view of rule 6 c of the Rules framed under the Madras, General Sales Tax Act, 1959.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
637 of 1967.
The petitioner before the High Court is M s. Cement Allocation Coordinating Organization, a selling Agent of Dalmia Cement Bharat Ltd. That Organization will be hereinafter referred to as the assessee.
637 of 1967.
Now that the High Court had entertained the Writ Petition and gone into the merits of the case, it serves numberuseful purpose to refuse to go into the merits of case.
The Judgment of the Court was delivered by Hegde, J. This appeal by certificate arises from the decision of the High Court of Madras in Writ Petition No.
2300 of 1968.
In its Writ Petition the assessee had definitely averred that it was functioning as the agent of Dalmia Cement Bharat Ltd. and its rights are the same as that of its principal.
T. Desai and B. P. Maheshwari, for the respondent.
The assessee instead of showing cause against that proposal moved the High Court of Madras under Article 226 of the Constitution to direct the assessing authority number to include that turnover in its taxable turnover.
On February 28, 1967 the Deputy Commercial Tax Officer, Lalgudi wrote to the assessee to show cause why its turnover relating to the price of the packing materials used in packing the Cement sold should number be included in its taxable turnover.
