2,30,990 and odd determined by the Sales Tax Officer, only a sum of Rs.
Section 8 of the Act, as it stood on the material date, was to the following effect 8.
1,89,734 and odd was supported by proper declaration Form C. Tax was therefore imposed by the Sales Tax Officer at the rate of 1 on the turnover of Rs.
Appeal by special leave from the judgment and order dated November 29, 1963 of the Kerala High Court in O.P. No.
The assessee did number file the declaration forms on or before the prescribed date, i.e., February 16, 1961 but he actually filed the declaration forms on March 8, 1961 before the order of assessment was made, the delay being explained as due to late receipt of the declaration forms from the purchaser in Madras.
The assessee took the matter in revision before the Deputy Commissioner of Sales tax but the revision petition was dismissed.
The assessee preferred an appeal to the Appellate Assistant Commissioner but the appeal was dismissed.
The respondent did number appear.
226 of the Constitution for quashing the orders of the Sales Tax Officer dated June 13, 1961 and the order of the Appellate Assistant Commissioner dated December 13, 1961.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
1 Every dealer, who in the companyrse of interState trade or companymerce a sells to the Government any goods or b sells to a registered dealer other than the Government goods of the description referred to in subsection 3 shall be liable to pay tax under this Act, which shall be one per cent.
2165 of 1962.
The Judgment of the Court was delivered by Ramaswami, J. This appeal is brought, by special leave, from the judgment of the High Court of Kerala dated November 29, 1963 in Writ Petition, O.P. No.
404 of 1966.
of his turnover.
Thereafter, the assessee moved the Kerala High Court for grant of a writ under Art.
For the year 1959 60 the assessee was assessed to sales tax under s. 8 of the Central Sales Tax Act Act 74 of 1.956 , hereinafter called the Act.
R. L. lyengar and M. R. Krishna Pillai, for the appellants.
37,645.
The respondent hereinafter called the assessee was a dealer in Cocoanut oil business having inter State sales.
Out of a total turnover of Rs.
By its order dated November 29, 1963, the High Court allowed the writ petition of the assessee and quashed the orders of assessment of sales tax and directed the Sales Tax Officer to make a fresh order of assessment after taking into companysideration the declaration forms furnished by the as on March 8, 1961.
2165 of 1962.
1,93,346 and at 7 on the balance, namely Rs.
