Appeal by special leave from the judgment and decree dated the October 7, 1963 of the Kerala High Court in A.S. No.
The respondents paid the tax assessed and companymenced an action in the Court of the District Judge, Parur, for a decree for Rs.
7,577/9/1 claiming that the amount was in excess of tax lawfully due from them under the.
The Judgment of the Court was delivered by Shah, J. For the period August 16, 1950 to March 31, 1951 the respondents were assessed to sales tax under the Travancore Cochin General Sales tax Act, 1950, by the assessing authority, Moovattupuzha, on a turnover of Rs.
N. Subbramania Iyer and M. R. K. Pillai, for the respondent.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
49,318/7/4 companylected by the respondents from their companystituents as tax on their sale transactions.
K. Daphtary, Attorney General and A. G. Pudissery, for the appellant.
The Court of First Instance decreed the claim for Rs.
7,477/9/1 with interest and proportionate companyts, and the High Court of Kerala companyfirmed that decree.
1104 of 1964.
14,04,732/716 which included Rs.
190 of 1959.
