Further declaration was sought prohibiting the respondents who are the sales tax authorities from enforcing the order dated 30th January, 1969 and directing the respondents to refund the amount already companylected.
The appellant purchases raw hides and skins in the State of Andhra Pradesh and tan the same.
From the Judgement and Order dated 14th December, 1972 of the Andhra Pradesh High Court in Writ Petition No.
The local purchase turnover of raw hides was assessed at Rs.7,92,585 and a tax of Rs.23,777.66 was also levied.
The first respondent i.e. the Commercial Tax Officer, Vizianagram, by his order dated 30th January, 1969 had assesed the appellants inter State sales turnover at Rs.16,23,194.29 and levied a tax of Rs.48,695.82 under the Central Act.
The appellant had filed previously writ petition No.3436 of 1969 challenging the validity of the Central Sales Tax Amendment Act, 1969.
CIVIL APPELLATE JURISDICTION Civil Appeal No, 1345 NT of 1974.
B The Judgment of the Court was delivered by SABYASCHI MUKHARJI, J. This appeal by special leave arises from the judgment and order dated 14th December, 1972 of a Bench decision of the High Court of Andhra Pradesh in Writ Petition No.
m e appellant was a tanner who had his tannery at Vizianagram and was at the material time a dealer under Andhra Pradesh General Sales Tax Act, 1957 as well as the Central Sales Tax, 1956, hereinafter called the State Act and the Central Act respectively.
3464 of 1971.
That petition, however, was withdrawn in view of the judgment of the Andhra Pradesh High Court in January, 1971.
Anil Dev Singh, Ms Halida Khatun and C.V. Subba Rao for Respondent No.
C The Division Bench dismissed the application under article 226 of the Constitution filed by the appellant.
3464 of 1971.
m e appellant used mostly to sell such tanned hides in the companyrse of interstate trade.
Ram Kumar for Respondent Nos.
P. Mukharjee and G.S. Chatterjee for the Appellant.
1 and 2.
The appellant thereafter filed the present petition out of which this appeal arises for declaring item 9 b of Schedule III of the State Act as unconstitutional and void and further declaring that numbertax companyld be levied or was leviable under the Central Sales Tax Act on the inter State sales of tanned hides which have already suffered tax at the untanned stage.
