The Judgment of the Court was delivered by Mathew, J. These two appeals, by Special Leave, are from the judgment dated November 16, 1966 of the Mysore High Court in T.R.P. No.
Its further appeal to the Sales Tax Appellate Tribunal also proved unsuccessful.
The Appellant took the matter in revision to the Mysore High Court and it also filed a writ petition.
1080 of 1967 .
Appeals by special leave from the judgment and order dated November 16, 1966 of the Mysore High Court in Sales Tax Revision Petition No.
2349 of 1965.
52 of 1965 and Writ Petition No.
107 and 1080 of 1967.
The companytention was rejected.
52 of 1965 and Writ Petition NO.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
The appellant was a dealer, among other things, in textiles, with its head office at Mercara and a branch at Bangalore.
2349 of 1965 respectly.
It was assessed to sales tax on April 29, 1965 under the Mysore General Sales Tax Act, 1957, on its turnover for the period from October 1, 1957 to March 31, 1958.
R. Somanatha Iyer, M. S. Narasimhan and R. B. Datar, for the respondent in C.A. No.
T. Desai and T. A. Ramachandran, for the appellant in both the appeals .
3,87,200 estimated to be the value of the stock of mill cloth held by the Appellant on December 14, 1957 was exigible to tax.
2 to 4 in C.A. No.
The appeal was dismissed.
The companytention of the Appellant before the assessing authority was that the turnover related to mill cloth on which the additional excise duty was number payable and therefore number paid and so the turnover was exempt from sales tax.
1079 of 1967 and respondents Nos.
The Appellant appealed to the Deputy Commissioner of Commercial Taxes.
