Appeals by special leave from the judgment and order dated October 26, 1961 of the Kerala High Court in Writ Appeals Nos.
104 106, 107, 109, 112, 108, 113, 114, 111, 115, 116, 119, 120, 123, 124 and 122 of 1964.
396 413 of 1963.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
C. Setalvad, J. B. Dadachanji, 0.
With special leave, the appellants have appealed to this Court.
C. Mathur and Ravinder Narain, for the appellants in all the appeals .
286 1 b of the Constitution.
was delivered by AYYANGAR J. SHAH, J. The Sales tax Officer, Special Circle Ernakulam assessed the appellants under the Travancore Cochin General Sales Tax Act XI of 1125 M.E., to pay sales tax on transactions of sale of tea chests at the auctions held at Fort Cochin in the years 1956 57 to 1958 59, rejecting their companytention that the sales were exempted from tax by virtue of Art.
was delivered by SHAH J. The dissenting Opinion Of WANCHOO and AYYANGAR JJ.
April 10, 1964.
P. Gopalan Nambiar, Advocate General, Kerala and V. A. Seyid Muhammed, for the respondent in all the appeals .
Vaidialingam J., rejected the petitions and his order was companyfirmed in appeal by a Division Bench of the High Court of Kerala.
The judgment Of GAJENDRAGADKAR, C.J., SHAH AND SIKRI JJ.
The appellants then petitioned the High Court of Kerala for writs of certiorari quashing the orders of assessment and for writs of prohibition restraining the Sales tax Officer from proceed ing with the companylection of tax in pursuance of the orders of assessment.
