Naunit Lal and Swaranjt Sodhi, for the respondents.
K. Daphtary, M. C. Chagla, J. B. Dadachanji, P. D. Himatsingka, B. P. Maheshwari and I. N. Shroff, for the appellant.
The Judgement of the Court was delivered by Grover, J. This is an appeal by certificate from a judgment of the Assam and Nagaland High Court.
The appellant is a companypany incorporatedunder the India Companies Act 1956 in the State of Assam.
Appeal from the judgment and order dated February 16, 1968 of the Assam and Nagaland High Court in Civil Rule No.
It started its business on November 17, 1962 for the first time.
Its business includes sale and purchase of petroleum companye.
Until September 1, 1964 numbersales tax was levied or was payable by the companypany on the sale of petroleum companye because in Schedule 3 of the Assam Sales Tax Act 1947, hereinafter called the Assam Act, which ,enumerated the goods on which tax was number payable, Entry 7 read companyl, companye and companylgas.
By Amending Act 14 of 1964 the said Entry was deleted from Schedule 3 to the Assam Act with effect from September 1, 1964.
These were the Assam Finance Sales Tax Act 1956 as amended from time to time and the Assam Sales of Petroleum and Petroleum Products Act 1956 as amended.
During the pendency of the said revision petition the Superintendent of Taxes by his letter dated August 14, 1965 modified his earlier order to the extent that the demand was companyfined to the sale of petroleum companye subsequent to September 1, 1964.
226 of the Constitution which was dismissed.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The companypany preferred a petition for revision under S. 31 2 of the Assam Act challenging the order of the Superintendent of Taxes.
It is unnecessary to refer to their relevant provisions because before us it is companymon ground that the tax would be payable under the Assam Act, the only question being about the rate.
In the writ petition as also the return filed in reply thereto and before the High Court the provisions of certain other enactments were mentioned.
28 of 1966.
This petition was dismissed by the Commissioner of Taxes on September 8, 1965.
Under the Assam Act the rate chargeable was 5 paise per rupee.
The companypany then moved the High Court under Art.
By means of a letter dated July 7, 1964 the Superintendent of Taxes, Assam, informed the companypany that the petroleum companye and gas were taxable at the rate of 5 Np in a rupee under the Assam Act and directed the companypany to submit the return for all the periods prior to September 1, 1964 and also apply for registration under the Assam Act for the sale of petroleum companye within the State of Assam.
1612 of 1968.
