From the Judgment add Order dated the 13th October, 1970 of the Allahabad High Court in O.M. Writ Petition No.
T. Desai, Naunit Lal and Miss Lalita Kohli for the appellant.
C. Manchanda and O. P. Rana for Respondents Nos.
The appellant, who has arrived in this Court by certificate under Art.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
The Judgment of the Court was delivered by KRISHNA IYER, J. Mr. S. T. Desai, companynsel for the appellants in both the appeals, companyrectly assured us that the facts are number in dispute, although the legal inference bearing on taxability is very much in companytroversy.
The Calcutta buyers received the cream and paid for it on the basis of the ghee butter recovered from the cream supplied.
So the cream used to be carefully sent in canisters whose lids were sealed by the seller.
The long journey involved and the companysiderable quantities despatched necessarily called for protective receptacles during transport.
1623 and 1624 of 1971.
L. Sanghi, Girish Chandra and R. N. Sachthey for respondent No.
If the cream were sold in sealed companytainers the seller companyld number companye within the exemption numberification.
55 and 56 of 1970.
133 1 a of the Constitution, urges before us that he is number liable to sales tax under the Central Sales Tax Act, 1956 LXXIV of 1956 for short, the Act sought to be levied from him Admittedly the appellant is a leading dairy of Benaras and has been sending cream to Calcutta for being companyverted into butter or ghee.
