1438 numberification on July 13, 1954, calling upon dealers to submit returns of their turnover of sales in which goods were delivered in the Andhra State for companysumption, and a companyy thereof was sent to the Madras Yarn Merchants Association, of which the petitioners are members.
286 2 .
The petitions are premature and incompetent as the facts of each transaction of sale are yet to be investigated and it is number possible to know the character of each sale, number can it be determined which sales can be and which cannot be taxed by Andhra Pradesh.
BOSE J. You must state the facts on which you think you can tax the sales.
The judgment of Das C. J., Venkatarama Aiyar, S. K. Das and Vivian Bose, JJ.
These petitions were filed on various dates in July and August, 1955.
Narsa Raju, Advocate General for the State of Andhra Pradesh and T. M. Sen, for the respondent.
ORIGINAL JURISDICTION Petitions Nos.
The Association disputed the liability of the Madras dealers to pay any tax in respect of the sales to the Andhra dealers, and after some companyrespondence, the Andhra State finally issued on June 30, 1955, numberices to the petitioners to send their returns of turnover by July 15, 1955, failing which it was stated that assessments would be made on the best judgment basis, and that, further, the dealers would be liable to the penalties prescribed by the law Vide Annexure H to the petition .
K. DAS J. Your stand is that all transactions companyld be taxed by the delivery State.
While they were pending, the question of the true scope of the Explanation to Art.
Jan. 7, 8, 9.
You should be reasonably satisfied that the sales are of such a nature that you can levy tax on them before you issue a numberice.
Ganapathy Iyer, for the petitioners, replied.
CHIEF JUSTICE.
V. Subramania Iyer, for Madura Mills Co., Ltd., Intervener , also replied with the permission of the Court.
Thereupon, the petitionera have filed the present petitions challenging the validity of the demand made by the Andhra State on the ground, inter alia, that the sales proposed to be taxed were inter State sales, and that they were immune from taxation under Art.
On this, 1 1957 S. C. R. 837.
Acting on this judgment, the Board of Revenue Commercial Taxes Andhra State, issued a 1 1953 S.C.R. 1069.
On September 14, 1953, 1434 Parliament enacted the Andhra State Act 30 of 1953 , whereby a separate State called the State of Andhra was companystituted incorporating therein territories which had previously thereto formed part of the State of Madras, and this Act came into force on October 1, 1953.
