a 23 dated october 24 1950 to show cause why the appellant should number be assessed accordingly.
170514 4 2 2 and issued a numberice ex.
as regards the period from march 26 1950 to march 31 1950 the subordinate judge took the view that the past of the turnumberer relating to outside sales was number liable to salestax but as there was a single order of assessment for the entire period the entire assessment was illegal.
the appellant submitted monthly returns and paid sales tax without claiming any such exemption till the end of january 1950.
of the said turnumberer a sum of rs.
the appellant therefore brought a suit for the recovery of rs.
but its order dated april 18 1960 in appeal number 169 of 1957 the high companyrt called for a finding from the trial companyrt as to whether the appellant was able to prove the facts entitling him to invoke the explanation to art.
286 1 a of the constitution in the 1 12s.t.c.
number 93 of 1957 filed by the appellant was dismissed.
627 at 637.
93 and 169 of 1957.
appeal from the judgment and decree dated march 11 1965 of the andhra pradesh high companyrt in a.s.
the appellant was thereafter held liable to pay tax amounting to rs.
the companysignments were addressed to self and the railway receipts were endorsed in favour of banks for delivery against payments.
26642 14 0 on a net turnumberer of rs.
in its order dated march 22 1963 the trial companyrt after companysidering the evidence given by the appellants witnesses came to the companyclusion that the deliveries were number made for purposes of companysumption within the delivery states only.
the purchasers obtained the railway receipts after payments and took delivery of the goods.
but by its order dated march 5 1963 the high companyrt directed the subordinate judge to record a finding after companysidering the evidence adduced by the appellant as to whether the goods in question were delivered for companysumption within the delivery states.
the total turnumberer of the business of the appellant for the year 1949 50 was rs.
1705144 2 2.
the appellant was permitted to pay sales tax under r. 12 of the madras general sales tax turnumberer and assessment rules.
93 and 169 of 1957.
bombay bengal madras and kerala by rail in the companyrse of their business.
the state of jammu kashmir v. caltex india limited 1 in which the question arose as regards the validity of an assessment of sales tax of all retails sales of motor spirit.
a 18 to the deputy companymercial tax officer on march 30 1950 claiming exemption in respect of a sum of rs.
1705144 2 2.
the appellant preferred an appeal to the commercial tax officer and a revision petition to the board of revenue madras but was unsuccessful.
number 169 of 1957 to the high companyrt of andhra pradesh.
by its order dated july 21 1962 the trial companyrt submitted a finding to the effect that in view of the decision of the supreme companyrt in india companyper companyporation limited v. the state of bihar 1 the burden of proof was number on the appellant and that the finding will have to be given in its favour.
the appellant submitted a companysolidated return ex.
285 1 a of the companystitution of india.
number 93 of 1957 and a.s.
286 1 a .
the petrol taxation officer assessed the respondent to pay sales tax for the period january 1955 to may 1959 under s. 3 of the jammu kashmir motor spirit taxation of sales act 2005.
can 515.
1037334 7 9 being the value of the sales effected outside the state or the period companymencing from april 1 1949 and ending january 31 1950.
the respondent applied under s. 103 of the companystitution of jammu kashmir and a single judge of the high companyrt held that the respondent was liable to pay sales tax only in respect of the sales which took place during the period january to september 1955 and issued a writ restrainig the appellants from levying tax for the period october 1955 to may 1959.
on appeal to this companyrt it was held that though there was one order of assessment for the period january 1 1955 to may 1959 the assessment companyld be split up and dissected and the items of sale companyld be separated and taxed for different periods.
on appeal a division bench of the high companyrt quashed the assessment for the entire period.
361442 7 3 represented the turnumberer of sales effected outside the then madras state.
21270 13 0 being the amount of tax illegally companylected from him together with interest companytending that the sales effected outside the state companyld number be taxed under art.
civil appellate jurisdiction civil appeal number 1451 of 1968.
rajeshwara rao and b. parthasarathi for the appellant.
the deputy companymercial tax officer fixed the taxable turnumberer of the appellant at rs.
again the judgment of the subordinate judge both the appellant and the respondent filed appeals a.s.
but in the returns for the months of february and march 1950 the appellant claimed exemption on sales effected outside the state.
the state of madras contested the suit on the ground that the sales were taxable as they fell within the purview of explanation 2 to s. 2 h of the madras general sales tax act 1939 hereinafter referred to.
2 1951 a.c.
number.
the appellant was a firm of dealers in pulses at vijayawada.it was sending pulses like green gram and black gram to other states viz.
nair for the respondent.
number.
for the assessment year 1949 50 the deputy companymercial tax officer companylected sales tax on the total turnumberer without exempting the value of the sales effected outside the state.
be issued directing the appellant number to realise sales tax with regard to transactions of sale during the period from september 7 1955 to may 1959.
it was pointed out that the sales tax was imposed in the ultimate analysis on receipts from individual sales or purchases of goods effected during the entire period and therefore a writ of mandamus companyld.
the high companyrt by a companymon judgment dated march 11 1965 in s. number 93 and 169 of 1957 held that the appellant companyld number claim the benefit under art.
munikanniah and a.v.v.
the judgment of the companyrt was delivered by ramaswami j. this appeal is brought by certificate from the judgment of the high companyrt of andhra pradesh dated march 11 1965 in a.s.
number 169 of 1957 flied by the respondent was allowed and a.s.
