Gopalakrishnan, S. N. Andley, J. B. Dadachanji, Rameshwar Nath and P. L. Vohra, for the petitioners.
K. Daphtary, Solicitor General of India, B. Ganapathy Iyer and T. M. Sen, for the respondents.
32, the petitioner challenges the validity of the tax on the ground that the purchases in question were made in the companyrse of inter State trade, and that a tax thereon was in companytravention of Art.
In the present application filed under Art.
March 14.
ORIGINAL JURISDICTION Petition No.
286 2 The impugned tax has be en levied under s. 5 of the Act, which, omitting what is number relevant, runs as follows 5.
Its business companysists in the purchase of castor seeds, turmeric, gingili and other companymodities locally, and selling them to demlers outside the State.
The Judgment of the Court was delivered by VENKATARAMA AIYAR, J. The petitioner is a joint Hindu family firm carrying on business at Berhampur in the State of Orissa, and registered as a dealer under the provisions of the Orissa Sales Tax Act, 1947, hereinafter referred to as the Act.
27,161 13 0 on account of such sales during the sixteen quarters companymencing from April 1, 1952, and ending with March 31, 1956.
12 of 1959.
Petition under Art.
1 The tax payable by a dealer under this Act shall be levied at the rate of one quarter of an anna in the rupee on his taxable turnover In, this Act the expression taxable turnover means that part of a dealers gross turnover during any period which remains after deducting there from a his turnover during that period on sales to a registered dealer of goods specified in the purchasing dealers certificate of registration as being intended for resale by him in Orissa or for use by him in the execution of any companytract in Orissa, and on sales to a registered dealer of companytai ners or other materials for the packing of such goods Provided that when such goods are used by the registered dealer for purposes other than those specified in his certificate of registration the price of goods so utilised shall be included in his taxable turnover.
The Sales Tax Officer, Berhampur, included in the taxable turnover of the petitioner the purchase of goods made by it inside the State but sold, as aforesaid, to dealers outside the State and imposed a tax of Rs.
