Since the respondent did number accept this request, the appellant filed a petition under Article 226 of the Constitution in the High Court of Bombay challenging the numberice dated 7th January, 1963, with the prayer that the numberice be quashed and the respondent be restrained from taking any action against the appellant in pursuance thereof.
Appeal from the judgment and order dated January 27, 1966 of the Bombay High Court in Misc.
M. Hazarnavis, S. P. Nayar, and R. H. Dhebar, for the respondents.
T. Desai, G. L. Sanghi, B. Datta and O. C. Mathur, for the appellant.
The Sales Tax Officer in his order of assessment dated 2nd January, 1954 rejected both these claims.
In these Returns, the appellant claimed exemption from tax in respect of the turnover representing the despatches or transfer of goods from its Head Office Bombay, to its various Depots or Branches in other States in India, and also exemption in respect of sales which were alleged to have taken place in the companyrse of inter State trade after 26th January, 1950.
97,208/for the second period between 1st April, 1950 to 31st March, 1951, and directed refund of these amounts to the appellant.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
637 of 1967.
As a result of partially allowing the claim of the appellant, the Assistant Collector reduced the tax imposed by a sum of Rs.
112 of 1963.
It was registered as a dealer under the various Sales Tax Acts in force in Bombay.
The appellant was assessed to sales tax on its turnover for the periods from 1st April, 1948 to 31st March, 1950, and from 1st April, 1950 to 31st March, 1951 on the basis of Returns of turnover submitted by it.
The first of these Acts was the Bombay Sales Tax Act 5 of 1946, which was replaced by th Bombay Sales Tax Act 3 of 1953.
Application No.
The Judgment of the Court was delivered by Bhargava, J. The Swastik Oil Mills Ltd., appellant, carries on business of manufacturing vegetable oils, soaps and other products and selling them in India as well as exporting them outside India.
19,240 15 6 for the period between 1st April, 1948 to 31st March, 1950, and Rs.
The appellant went up in appeal before the Assistant Collector of Sales Tax, who, in his appellate order dated 29th October, 1956, accepted the claim of the appellant in respect of the despatches to its various Depots or Branches in other States in India, but disallowed the claim in respect of the alleged inter State sales.
The revisions filed by the appellant against the rejection of its claim in respect of inter State sales were still pending, when, on 7th January, 1963, a numberice was issued by the Deputy Commissioner of Sales Tax, Bombay City Division, in Form XXIV under section 31 of the Bombay Sales Tax Act, 1953, intimating the appellant that he proposed to revise suo motu the appellate orders passed by the Assistant Collector of Sales Tax insofar as he had allowed deduction, in respect of the entire goods despatched to its Branches in other States outside Maharashtra, because, in so doing, he had overlooked the provisions companytained in proviso b to sub clause ii of Rule 1 under sub section 3 of section 6 of the Bombay Sales Tax Act, 1946 as amended by the Bombay Sales Tax Amendment Act 48 of 1949.
The third and the latest Act number in force in Bombay is the Bombay Sales Tax Act 51 of 1959. ,
