From the Judgment and order dated the 29th day of October, 1968 of the Kerala High Court in W.P. No.
A. Seiyed Muhamad and K. M. K. Nair, for the appellant In C.A.No.
APPELLATE JURISDICTION Civil Appeal Nos.
Both the learned companynsel are agreed that the decision in that would also govern the other appeal.
1988/70.
M. K. Nair, for the appellant In C.A. No.
1988 1989 of 1970.
CIVIL.
We may number set out the facts giving rise to one of the appeals.
Under section 5 of the Act, tax is payable by a dealer on his tax able turnover.
1989 and 1989 of 1970, Filed on certificate against the judgment of the Kerala High Court, whereby that companyrt held that it was beyond the companypetence of the State Legislature to enact law companytained in sub section 3 of section 22 of the Kerala General Sales Tax Act, 1963 Act 15 of 1963 hereinafter referred to as the Act in so far as it related to payment of an amount companylected as tax on transactions number liable to tax under the Act or in excess of the tax leviable under the.
1989/70 B. Pai, A. G. Meneses, for the respondent.
The Judgment of the Court was delivered by KHANNA, J. This judgment would dispose of civil appeals No.
156 of 1967.
