On March 7, 1959 the Sales Tax Officer, Circle 1, Mattancherry assessed the respondent on a turnover of Rs.
1,29,352/ .
Appeal by special leave from the judgment and order dated August 16, 1963 of the Kerala High Court in Tax Revision Case No.
380 of 1966.
There was a further appeal to the Kerala Sales Tax Appellate Tribunal.
The assessee however did number question its liability to pay tax in respect of supplies made to other companysumers in the State of Kerala.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
P. Malhotra, P. C. Bhartar and 0.
V. Gupte, Solicitor General and A. G. Pudissery, for the appellant.
17 of 1962.
The Judgment of the Court was delivered by Mitter, J. This appeal, by special leave, is from a judgment and order of the High Court of Kerala dated August 16, 1963 passed in Tax Revision Case No.
In the result, the assessees turnover was reduced to Rs.
For the assessment year in question 1955 56 the assessee was asked to file statements showing its turnover of supplies of companyl made to purchasers in the State of Kerala and in reply to the numberice under s. 12 2 b of the Travancore Cochin General Sales Tax Act, it stated that the sales of companyl to steamers arriving and berthed in Travancore Cochin State waters were number taxable because the goods were stored by the steamers for companysumption on the high seas.
it used to supply companyl to companysumers in Travancore Cochin State which later became Kerala.
17 of 1962 filed by the respondent, Cochin Coal Co. Ltd. against the order of the Sales Tax Appellant Tribunal, Trivandrum.
The period we are companycerned with here ends on September 4, 1955.
The respondent assessee was a, number resident dealer number resident in Travancore Cochin during the year 1955 56.
69,407/ .
Sardar Bahadur, for the intervener.
C. Mathur, for the respondent.
The facts necessary for the disposal of this appeal are as follows.
The respondent filed an appeal therefrom and the Assistant Commissioner of Agricultural Income Tax and Sales Tax, Ernakulam allowed the appeal in part and reduced the turnover by omitting the portion of it after 6th September, 1955.
