The petitioners challenged earlier the validity of r. 16 on the ground that it companytravened Art.
Each of the petitions relates to a particular assessment year.
the Madras General Sales Tax Turnover and Assessment Rules, on the turnover of hides and skins purchased in the untanned companydition outside the State, but tanned within the State, with respect to each of the assessment years 1955 56, 1956 57 and 1957 The tax was assessed at 3 pies per rupee on the price of tanned hides and skins for the years 1955 56 and 1956 57 and at the rate of 2 per cent on the turnover for the year 1957 58.
Subsequently, the validity of r. 16 1 of the rules was challenged in this Court in writ petitions Nos.
11 of 1963 hereinafter called the Act, is ultra vires the Constitution and of numbereffect and for a writ of mandamus directing the State of Madras to refrain from enforcing any of the provisions of that section.
This Court allowed it as it had held on November 22, 1962 in Firm Mehtab Majid and Co. v. State of Madras 1 that r. 16 2 of the rules was invalid as it discriminated against the imported hides and skins which had been purchased or tanned outside the State.
201 to 203 of 1963.
in the State of Madras.
Their companytentions were negatived by the Sales Tax Authorites.
They were assessed to a certain amount of sales tax, in accordance with the provisions of the Madras General Sales Tax Act 1939 Madras Act IX of 1939 and r.16 2 ii of the rules framed thereunder viz.,
The Judgment of the Court was delivered by RAGHUBAR DAYAL J.These are three petitions under art.
148 of 1959 in this Court against the assessment of tax for the year 1957 58.
32 by the petitioners, which is a partnership firm, praying fora declaration that s. 2 of the Madras General Sales Tax Special Provisions Act, 1963 Act No.
Original Jurisdiction Writ Petition Nos.
May 7, 1964.
The petitioners then filed writ petition No.
43 and 44 of 1963 by M. J. Jamal Mohideen Co. Those writs were filed on March 5, 1963 and it was companytended that subrule 1 standing by itself was ultra vires the Constitution as it had the effect of selecting for discriminatory taxation only raw hides and skins and leaving un taxed sales of tanned hides and skins in Madras.
Petitions under Art.
The petitioners are dealers in skin, carrying on business at Shenbakkam, Vellore, North Arcot District.
304 of the Constitution.
They purchase raw skins from places both within and outside the State of Madras, tan the same and sell them through their agents in Madras.
3 of 1963.
On June 10, 1963, the Governor of Madras promulgated Madras Ordinance No.
