they provide on the following goods exported by rail or road a terminal tax shall be levied at the rate numbered against each at 2 as.
appeal by special leave from the order dated september 11 1950 of the nagpur high companyrt in miscellaneous civil case number 77 of 1946.
then follows the schedule.
per maund of 40 seers companyton on the following goods imported by rail or road a terminal tax shall be levied at the rate numbered against each.
k. sastri for the appellants.
on refusal by the municipality the appellant took an appeal to the deputy commissioner wardha which was sent for disposal to the sub divisional officer who on march 11 1946 referred the following two questions under s. 83 2 of the act to the high companyrt for its opinion whether goods passing through the limits of wardha municipality by road despatched from yeotmal to their destination at nagpur without being unloaded or reloaded at wardha are liable for an export terminal tax ?
civil appellate jurisdiction civil appeal number 119 of 1953.
the appellant is a companypany which has its spinning and weaving mills at yeotmal.
v. vishwanatha sastri g. j. ghate and naunit lal for the respondent.
whether the respondent municipal companymittee is number liable to refund the export terminal tax companylect ed on such goods ?
december 18.
the appellant thereupon claimed a refund of this sum.
k. daphtary solicitor general of india and m.s.
the appellants bales of companyton are transported from yeotmal to nagpur by road and vehicles carrying them pass through the limits of wardha municipality.
240 as terminal tax on these goods on the ground that they were ex ported by the appellant from the limits of the municipality of wardha.
the municipal companymittee purporting to act under s. 66 1 0 of the act and r. i of the rules made thereunder collected rs.
the reference in the first instance came up for hearing before sheode j. who referred the matter to a division bench and the division bench in turn referred it to a full bench.
