The disputed sales which took place between April 1, 1957, and September 30, 1957, were taxed under the 1948 Act and those that took place between October 1, 1957, and March 31, 1958, under the 1957 Act.
This section came into force on January 5, 1957.
Though the assessment year was one, namely, 1957 58, there were two assessment orders.
J. Kolah, J. B. Dadachanji, O. C. Mathur and Ravinder Narain for the Petitioners.
The only dispute is whether the sales in which the goods were moved from outside the State of Mysore into it were liable to be taxed.
K. Daphtary, Solicitor General of India, Gopalakrishnan and P. D. Memon for the respondents.
The whole of the assessment year 1957 58 was after a. 3 of the Central Sales Tax Act, 1956 had companye into force.
65 and 66 of 1960.
Both the assessment orders are challenged by the petitioners.
There are two petitioners in each case, the first being the State Trading Corporation of India Ltd. and the second, the Cement Marketing Company of India Ltd. There are also two respondents in each petition, the first of whom is the State of Mysore which through one of its officers, the second respondent, passed the assessment orders imposing the tax.
That was because in that year there were in force in Mysore two Sales Tax Acts, namely, the Mysore Sales Tax Act, 1948, and the Mysore Sales Tax Act, 1957, the latter of which repealed the earlier with effect from October 1, 1957.
19 1 f and Art.
ORIGINAL JURISDICTION Petitions Nos.
The Judgement of the companyrt was delivered by SARKAR, J. These are two Petitions under Art.
The petitioners say that the Marketing Company made those sales as agent of the Trading Corporation.
August 28.
The petitioners allege that the assessment orders are wholly void and therefore affect their fundamental rights under Art.
Whether this is companyrect or number is number strictly relevant in this case for the Marketing Company does number deny its liability to be taxed as the agent of the Corporation.
32 of the Constitution asking for writs to quash certain assessment orders impossing sales tax and for companysequential reliefs preventing the levy and companylection of that tax.
The impugned assessment orders were made on the Marketing Company in respect of certain sales of cement made by it in the year 1957,58.
The petitioners companytend that they were number so liable as they were sales made in the companyrse of inter State trade, which numberlaw of a State legislature companyld tax.
On December 21, 1962.
