4,03,427.72 in the year 1963 64.
The companytention was negatived by the assessing authority as also by the Appellate Assistant Commissioner but the Appellate Tribunal in second appeal accepted the companytention and held that the disputed turnover in each year was number taxable.
286 1 b of the companystitution.
867 869 1974.
In the revisions preferred by the Deputy Commissioner, the High Court companyfirmed the Tribunals view.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
T.S. Krishnamurthy, T. Karunakaran Nambiar aud K. Pillai for the Appellant.
The respondent assessee companytended that these sales were in the companyrse of import of goods into India and hence number taxable by virtue of Art.
The companycerned assessment years are 1961 62, 1462 63 and 1963 64.
S. Nariman, R.F. Nariman, R.Suresh and D.N. Gupta for the Respondent.
The respondent assessee was assessed to sales tax under the General Sales Tax Act 1950 on the turnover of sales effected by them in those years of goods imported on the strength of the customers Actual Users Import Licences and supplied to them.
The Judgment of the Court was delivered by TULZAPURKAR, J. The companymon question raised in these appeals is whether the sales effected by the respondent assessee in the three companycerned years of goods imported and supplied to customers on the strength of Actual Users Import Licences of the customers were exempt from sales tax under the Kerala General Sales Tax Act, 1950 on the ground that these were sales in the companyrse of import Or the goods into the territory of India .
13,40,949 98 in the year 1962 63 and Rs.
Such turnover subjected to Tax was to the tune of Rs.
The respondent assessee deals in chemicals, dyes, etc.
3,15,586.19 in the year 1961 962, Rs.
