The respondent then moved the High Court of Madhya Pradesh by means of a petition under Art.
The respondent companytended before the Sale Tax Officer that he was number liable to pay any sales tax on the sale of hand made shoes, chappal and other type of footwear whose sale price did number exceed Rs.
12/8/ per pair.
On these grounds the respondent prayed that the assessment order dated March 25, 1958, be quashed and the Sales Tax Officer be directed to exempt from tax such sales by the respondent as were companyered by the exemption granted by the numberification dated January 28, 1956.
In their reply to the writ petition the appellants pointed out that the numberification dated January 28, 1956 did number in any way discriminate between footwear manufactured or produced in the State of Madhya Pradesh and footwear imported from outside, because the companyditions laid down in the numberification were enqually applicable to both types of goods and one of these companyditions was that the sale which was to be exempted from tax must be by the manufacturer or a member of his family.
a such footwear was hand made and number manufactured on power machine, and b the sale price whereof did number exceed Rs.
Appeal by special leave from the judgment and order dated December 14, 1959, of the Madhya Pradesh High Court in Misc.
274 of 1958.
He pointed out in his order dated March 25, 1958 that the companydition laid down in the numberification to the effect that the sale must be by the manufacturer or any member of his family was number fulfilled, and as the respondent was an importer and dealer of footwear and number the manufacturer or a member of the family of the manufacturer, he was number entitled to claim any exemption under the numberification.
Consequently the Sales Tax Officer passed an order assessing sales tax on the total turnover of the respondent.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The respondent further averred that if the exemption were held to be in favour of sales by a manufacturer or a member of his family and number sales by an importer, then the numberification would be discriminatory in nature and would companytravene the provisions of Art.
12/8/ .
Sen and I. N. Shroff, for the appellants.
Petition No.
59 c t R. 412 54, dated 27 5 1955 of this depart ment has exempted from the payment of sales tax, in case of sale by the manufacturer or any member of his family, the sale of all such shoes,chappals, companyntry shoes and footwears which are hand made and which are number manu factured on power machine and whose sale price does number exceed Rs.
The Sales Tax Officer negatived this companytention.
The Judgment of the Court was delivered by K.DAS, J. This is an appeal by special leave from the judgment and order of the High Court of Madhya Pradesh dated December 14, 1959, by which the said High Court quashed an assessment of sales tax made against the respondent for the assessment year 1956 57.
The appellant before us are the State of the Madhya Pradesh, the Commissioner of Sales Tax, Madhya Pradesh.
12/8/ per pair on the ground that such footwear was exempt from tax by reason of the numberification dated January 28, 1956.
373 of 1961.
August 24.
S. Barlingay and A. G. Ratnapakhi, for the respondents.
The respondent carried on the business of importing and selling different types of footwear in the State of Madhya Pradesh under the name and style of Munwar Shoe Company, Indore.
226 of the Constitution and in that petition the respondent said that the numberification dated January 28, 1956, exempted from tax all sales of footwear which fulfilled the following to companyditions, viz.,
and the Sales Tax Officer, Circle No.2, Indore.
