1958 AIR SC 883 The Judgment of S. R. Das, C.J., Venkatarama Aiyar, S. K. Das, and Sarkar, JJ.,
The appellants companytended that these goods had been declared essential goods and sales in respect of them were number liable to be taxed in view of Article 286 3 of the Constitution and Explanation 2 to section 2 k of the Act, as the principal Act and the amending Act had number been reserved for the companysideration of the President number received his assent.
The appellants appealed from these orders of assessment to the higher Sales Tax Authorities under the provisions of the Act.
Thereafter, the Sales Tax Officer, Secunderabad, on different dates in the months of October, November and December, 1952, made five provisional orders of assessment, one in respect of each of the five appellants before us, whereby he levied a tax on the sales of the appellants including the sales of companyrse and medium cloth made by them on and after August 1, 1952, being the date from which sales of companyrse and medium cloth became taxable under the amendment earlier mentioned.
SARKAR, J. The Hyderabad General Sales Tax Act, 1950, came into force on May 1, 1950.
The Act was amended by Hyderabad Act XXVII of 1952 which came into force on August 1, 1952, and as a result of the amendment, sales of companyrse and medium cloth were made taxable under the principal Act.
was delivered by Sarkar, J. Bose, J., delivered a separate Judgment.
Pending the decision of the appeals each of the appellants moved the High Court at Hyderabad for the issue of a writ of mandamus or other appropriate writs directing the Sales Tax Officer number to companylect tax on sales of companyrse and medium cloth.
As it originally stood, sales of companyrse and medium cloth were number liable to be taxed under it.
