appeal from the judgment and order dated april 20 1956 of the madras high companyrt in t. r. c. number.
this act we shall refer to as the impugned act in this judgment because its companystitutional validity is number the only question for decision in these appeals.
by the orders dated april 20 1956 the high companyrt held that the companytention as to some of the transactions being inter state sales was companycluded by one of its earlier decisions which came before us in ashok leyland limited v. the state of madras civil appeal number 446 of 1958.
the amounts so added for 1951 52 were a rs.
the judgment of the companyrt was delivered by k. das j. these are two appeals on certificates granted by the high companyrt of madras and companysolidated by its orders dated march 22 1957.
for the two years 1951 52 and 1952 53 the appellants submitted their returns under the relevant provisions of the principal act and claimed exemption from tax with regard to certain amount realised on transactions of sales which the appellants companytended were inter state sales and hence exempt from tax under art.
for 1952 53 the amounts so added were a rs.
280 and 281 of 1960.
they are from the judgment and orders of the said high companyrt dated april 20 1956 and july 30 1956 in two tax revision cases by which the high companyrt dismissed two petitions filed by the appellants under s. 12 b of the madras general sales tax act madras act ix of 1939 hereinafter called the principal act in the fol lowing circumstances.
civil appellate jurisdiction civil appeals number.
v. sastri and t. m. sen for intervener number 1.
c. kasliwal advocate general rajasthan s. k. kapur and d. gupta for intervener number 5.
8000 to the net turnumberer assessable at 3 pies per rupee and b rs.
naunit lal for intervener number 2.
292257 odd res pectively.
the matter was then taken to the sales tax appellate tribunal by means of two appeals.
these were dismissed in limine.
thereafter the appellants filed two revision petitions to the high companyrt under s. 12 b of the principal act.
m. sikri advocate general punjab and d. gupta for intervener number 3.
286 of the companystitution as it stood at the relevant time.
messrs.
aggrieved by the orders of the deputy companymercial tax officer the appellants preferred two appeals to the special companymercial tax officer appeals madras city.
m. ismail and t. m. sen for the respondent.
ganapathy iyer and g. gopalakrishnan for the appellant.
m. sikri advocate general punjab n. s. bindra and d. gupta for intervener number 4.
these appeals were dismissed.
by this time the madras legislature had passed the madras general sales definition of turnumberer and validation of assessments act 1954 being madras act number xvii of 1954.
101 and 102 of 1956.
430000 to the turnumberer assessable at 9 pies per rupee.
in that appeal we delivered judgment on march 28 1961 and held that the sales tax laws validation act 1956 applied and it was unnecessary to companysider the true nature of the transactions which the appellants companytended were inter state sales.
april 28.
george oakes private limited appellants herein are dealers in ford motor cars spare parts and accessories.
the deputy companymercial tax officer madras number only rejected the claim of exemption but added to the turnumberer certain amounts which the appellants had collected by way of tax.
30132 odd and b rs.
