7,54,144 8 4 and assessed the appellant for sales tax on the same.
7,16,048 1 4 and after manufacturing oil therefrom in his oil mills he sold the oil partly in the State and partly outside the State and the cake entirely within the State.,
14,59,923 1 8 and he claimed to deduct therefrom the whole of the purchase price of the companyra under r. 7 1 k read with r. 20.
67,155 15 5 being the respective values of the oil and the cake sold inside the State, excluding the sale price of inter State sales of oil, namely, Rs.
1480 of 1953 54 who dismissed the same by his order dated May 10, 1954.
67,155 155.
A further petition to the Government for redress met with the same fate and the appellant thereupon filed the petition in the High Court of Travancore.
The total value of the oil sold was Rs.
In the year 1951 52, the appellant purchased companyra of the value of Rs.
Appeal under Article 132 1 of the Constitution of India from the Judgment and Order dated November 24, 1954, of the former Travancore Cochin High Court in Original Petition No.
The Sales Tax Officer, 2nd Circle, Quilon, however fixed the net assessable turnover of the appellant at Rs.
3,67,816 10 1 being the sale price of oil in inter State transactions which companyld number be taxed under Art.
The appellant is a registered manufacturer of companyoanut oil and cake who has obtained a certificate of registration in Form VI as per sub r. i of r. 20 of the Travancore Cochin General Sales Tax Rules, 1950.
3,35,216 0 0, as against the sum of Rs.7,16,048 1 4 deducted by the appellant.
He thus arrived at the net assessable turnover of Rs.
3,08,902 6 10 and Rs.
The net turnover according to him was therefore only Rs.
6,130 15 6 being the sales tax companylected by him.
7,43,875 0 4 and he claimed to deduct out of this a further sum of Rs.
7,16,048 1 4 but added thereto Rs.
53 of 1954.
Having thus excluded the sale price of inter State sales of oil, he deducted only the value of the companyra companyresponding to the oil sold inside the State namely, Rs.
226 for quashing the order of the Sales Tax Officer, 2nd Circle, Quilon, assessing him to sales tax on a net assessable turnover of Rs.
The appellant preferred an appeal to the Assistant Sales Tax Commissioner S.T.A. No.
The business of the appellant for the purposes of this appeal companysisted in the purchase of companyra, manufacture of companyoanut oil and cake and sale of the same to parties inside the State of Travancore Cochin and sale of the oil to parties outside the State.
7,54,144 8 4 for the year 1951 52 1st April, 1951 to 31st March, 1952 and for issuing proper directions to the Sales Tax Authorities to assess the same according to law.
The total gross turnover of the appellant was thus Rs.
3,67,816 10 1, from such companyputation.
He added a sum of Rs.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
3,385 0 3 being the price of gum sold by the appellant and deducted a further sum of Rs.
3,67,816 10 1 and the value of the cake sold in the State was Rs.
7,54,144 8 4.
3,76 058 6 3.
132 1 of the Constitution is directed against the order of the High Court of Travancore Cochin dismissing the Original Petition No.
53 of 1954 filed by the appellant under Art.
286 of the Constitution, thus showing a net assessable turnover of only Rs.
232 of 1955.
S. Krishnaswamy Iyengar and Sardar Bahadur, for the respondent.
N. Subramania Iyer and R. Ganapathy Iyer, for the appellant.
The Judgment of the Court was delivered by BHAGWATI J. This appeal with a certificate of fitness under Art.
April 2.
He took the purchase value of the companyra at Rs.
6,76,719 0 11 out of which the sales outside the State were of the value of Rs.
