Against the order of assessment, an appeal was filed before the Commissioner.
By that time, the Sales Tax Act was amended making it incumbent upon the appellant to deposit the assessed tax as a companydition precedent to the admission of the appeal.
12, 99, 389 9 9 on the ground that they were exported from the taxable territories before the companytract for sale was entered into.
73, 713 6 0, as sales of goods mentioned in schedule I of the Act, and Rs.
When the appellant applied for a certificate to appeal to this Court, he set out the identical grounds which he had relied upon in the original petition.
The case of the appellant for exemption was that he had two godowns for bidis at Ujhani and Haldwani in Uttar Pradesh, which were managed by the Central Bank of India on his behalf, and that the goods were stored at these godowns, and were delivered against orders by the Central Bank of India, who also acted as the appellants bankers.
2, 239 6 6.
1, 28, 923 7 3, as sales of other goods.
He also paid an advance tax of Rs.
44, 153 3 6 was assessed.
The petition of the appellant was heard with orders, in which the companystitutional point was in the forefront.
The appellant is the proprietor of a firm called C.P. General Agency, and held a sales tax registration certificate for the period, November 13, 1947, to November 1, 1948.
He was assessed on March 17, 1953, by the Assistant Commissioner of Sales Tax.
His total turnover was companyputed at Rs.
AIR 1967 SC 344 The Judgment was delivered by HIDAYATULLAH, J. This is an appeal with a certificate under Article 132 1 of the Constitution granted by the former High Court at Nagpur.
The appellant then moved the High Court at Nagpur under Article 226 of the Constitution for a writ of mandamus companypelling the Commissioner to hear and determine the appeal, without the deposit of the assessed tax as required by the amendment.
In the return filed by the appellant, he had claimed exemption on sales of bidis amounting to Rs.
For that period, he filed a return under the Central Provinces and Berar Sales Tax Act, showing a gross turnover of Rs.
