52 53 1959.
Appeals from the judgment and order dated April 4, 1961 of the Kerala High Court in Tax Revision Nos.
Govinda Menon and V. A. Seyid Muhammad, for the respondent in both the appeals .
B. Pai, T. N. Ramachandra, J. B. Dadachanji, O. C. Mathur and Ravinder Narain, for the appellants in all the appeals .
678 and 679 of 1963.
There was a further appeal taken by the Appellant to the Sales Tax Appellate Tribunal which upheld the appel lants companytention and set aside the assessment in so far as it included the turnover relating to the auction sales of tea held at Fort Cochin, this turnover amounting to Rs.
An appeal filed to the Appellate Assistant Commissioner also failed, this authority holding that as the tea sold was, at the date of the auction, admittedly in godowns in Willingdon Island in the State of Travancore Cochin, the sales must be deemed to have taken place within taxing State by virtue of a provision in the State Sales Tax Act to which we shall refer later and hence liable to be included in the taxable turnover.
The appellant thereafter applied to the High Court for a certificate of fitness and this having been granted the appeals are number before us.
S. Pathak, S. N. Andley, Rameshwar Nath and P. L. Vohra, for the interveners in both the appeals .
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
March 20, 1964.
62,13,604/3/in regard to the assessment year 1955 56 and remanded the case for fresh disposal by excluding these sums from the companyputation of the taxable turnover.
My brethren Hidayatullah, Das Gupta and Rajagopala Ayyangar, JJ.,
In the taxable turnover on which sales tax was companyputed by the assessing authority were included two items which are the subject of companyplaint in these two appeals which relate to these two years of assessment.
Before the assessing officer the appellant claimed that certain sales of its tea which were companyducted by auction at Fort Cochin a place which at the relevant date was in the Madras State, were sales outside the Travancore Cochin State and that companysequently these sales were exempted from taxation by the State of Travan companye Cochin under Art.
The judgment of GAJENDRAGADKAR,C.J., WANCHOO, RAJAGOPALA AYYANGAR AND SIKRI, JJ.
56,43,184/11/in regard to the assessment year 1954 55 and Rs.
was delivered by AYYANGAR J. SHAH, J. delivered a separate Opinion.
The Sales Tax Officer rejected this companytention and included the sum involved in these sales in the taxable turnover.
AYYANGAR, J. The appellant owns several estates wherein inter alia tea is grown and was assessed to sales tax in respect of the tea sold by it during the years 1954 55 and 1955 56, by the Sales Tax Officer, First Circle, Quilon in the State of Travancore Cochin by his order dated December 23.
A revision petition was thereafter filed before the High Court by the State under s. 15 b of the General Sales Tax Act of Travancore Cochin and the learned Judges allowed the Revision and upheld the order of the assessing officer and the Appellate Commissioner holding the turnover represented by these auction sales to be validly taxable under the State law relating to sales tax.
286 l a of the Constitution.
