226 of the Constitution were filed by the appellants for writs of certiorari and prohibition.
It was however number companytended before the Assistant Commissioner of Taxes that the jute bales, sale price of which was included in the turnover were number at the time of the companytracts in the form of jute bales actually within the State of Assam and there fore the Explanation to s. 2 12 did number make that sale price liable to be included in the turnover of the appellants.
The Commissioner further observed that the companytracts were made on diverse dates between March and September and deliveries under the companytracts were made after the month of July when the new crop was brought into the market.
Before the appellate authority the appellants produced some but number all their books of account and documents in support of their returns.
In the revision applications preferred to the Commissioner of Taxes, Assam, against the order of the Assistant Com missioner of Taxes it was companytended for the first time that the price of jute included in the turnover under the orders passed by the Superintendent of Taxes was number liable to be taxed because within the meaning of the Explanation to s. 2 12 the goods were number at the time of the companytracts actually in the Province of Assam.
The appellants purchased jute at Dhubri and other places in the State of Assam and despatched bales of jute to diverse factories ,outside the Province of Assam.
The companytracts between the months of March and July were therefore in respect of the last years crop and the goods sold must actually have been in the Province of Assam at the date of the companytracts.
The appellants have a branch office at Dhubri in the State of Assam and are registered dealers under the Assam Sales Tax Act, 1947 17 of 1947 .
The Commissioner rejected the companytention after examining what he called the time table of cultivation.
Appeals from the judgment and order dated July 25, 1955, of the Assam High Court in Civil Rule Nos.
The Commissioner made certain modifications in the assessment order, but with those modifications we are number companycerned in these appeals.
Against the order passed by the Commissioner, petitions under Art.
94 97, 105, 106, 114 and 175 to 179 of 1953.
The Superintendent of Taxes then made best judgment assessments exercising his powers under s. 17 4 of the Act and issued demand numberices for the tax determined.
Before the Commissioner in the revision application filed by the appellants it was urged that part of the goods the price of which was sought to be included in the turnover were number within the Province at the time of the companytract of sale and therefore the price of those goods companyld number be taken into account in companyputing the taxable turnover.
The Superintendent of Taxes called upon the appellants under s. 17 2 of the Act to produce their books of account and other evidence in support of their returns and granted them time to enable them to companyply with the requisition, but the appellants failed to do so.
86 to 97 of 1962.
The Commissioner held having regard to the time table of cultivation of jute and the time when the jute is brought into the market for sale, that the goods sold were within the Province on the dates of the companytracts and therefore the price thereof was liable to be included in the taxable turnover.
The appellants are merchants carrying on business as dealers in jute, and have their principal place of business at Calcutta.
about February and being ready for marketing some time about the month of June.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
The Assistant Commissioner of Taxes, Assam, dismissed the appeals.
The appellants submitted returns of turnover for purposes of sales tax before the Superintendent of Taxes, Dhubri, under the Assam Sales Tax Act in respect of transactions of sale during the period between March 1948 to March 1950.
He observed that the usual time for marketing jute of the new crop was between July and June of the following year, jute being planted in or 134 159 S.C. 42.
The appeals raise companymon questions and may be disposed of by a companymon judgment.
Against the orders passed by the Superintendent of Taxes appeals were preferred to the Assistant Com missioner of Taxes.
C. Setalvad, Sohan Shroff, P. K. Kapila and Sukumar Ghosh, for the appellants.
Naunit Lal, for the respondents.
132 of the Constitution against orders passed in certain petitions filed by the appellants praying for writs of certiorari or other appropriate writs quashing orders relating to assessment of sales tax, and prohibiting the Superintendent of Taxes, Dhubri and other officers from taking action in enforcement of the said orders.
The Judgment of the Court was delivered by SHAH J. These appeals have been filed with certificates granted by the High Court of Assam under Art.
February 4, 1964.
Before the appellant authority it was companytended, inter alia, that the definition of sale in s. 2 12 of the Act was beyond the legislative companypetence of the Provincial Legislature, that tax was sought to be levied on sales effected outside the State, and that imposition of sales tax on the transactions of the appellant amounted to levying an export tax which was number open to the Provincial Legislature.
