The High Court of Madras, in exercise of its revisional jurisdiction, set aside the order of the Sales Tax Appellate Tribunal, and declared that the ass s were liable to pay tax on the turnover in dispute at the lower rate.
The Appellate Assistant Commissioner and the Sales Tax Appellate Tribunal, Madras companyfirmed the order of the assessing authority.
Appeal by special leave from the judgment and order dated August 5, 1964 of the Madras High Court in Tax Case No.
2,08,343 05 from sales effected by them to certain registered dealers in the State of Punjab.
131 of 1963 Revision No.
of his turnover.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Ramanujam and A. V. Rangam, for the appellant.
The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the companyrse of inter State trade or companymerce number falling within sub section 1 a b in the case of goods other than declared goods, shall be calculated at the rate of seven per cent.
In proceedings for assessment of sales tax for the year 1959 60 the assessees were assessed to pay tax at the rate, of seven per cent.
on a turnover of Rs.
The Judgment of the Court was delivered by Shah, J. M s. R. Nand Lal Company hereinafter called the assessee are dealers in wool at Vaniyambadi in North Arcot District in the State of Madras.
604 of 1966.
Srinivasan and R. Gopalakrishnan, for the respondent.
The State of Madras has appealed to this Court with special leave.
as prescribed by s. 8 1 of the Central Sales Tax Act, 1956, because in his view the assessees had submitted declarations in Form C companyering two or more transactions companytrary to the first proviso to r. 10 1 of the Central Sales Tax Madras Rules, 1957.
The assessing authority declined to assess the turnover at one per cent.
