Appeal from the judgment and order dated February 24, 1960, of the Kerala High Court in Tax Revision Case No.
B. Pai, J. B. Dadachanji, O. C. Mathur and Ravinder Narain, for the appellant.
P. Gopalan Nambiar, Advocate General, State of Kerala and Sardar Bahadur, for the respondent.
Mr. A. V. Viswanatha Sastri on behalf of Outcherloney Valley Estates 1938 Ltd. has applied for intervention on the ground that in case of that companypany also the State or Kerala has, on similar fact, levied sales tax on certain transaction that the High Court of Kerala has upheld the taxability of the transactions relying on the judgment which is under appeal in the present case, and that the intervener has obtained Special leave to appeal against that judgment and the records are under print.
were taken to Fort Cochin which at the relevant time was in the State of Madras.
286 1 a of the Constitution on sales which are outside the State applied, in regard to the sales of full lots and therefore remanded the case to the Sales tax Officer.
The appellant before us is the assessee companypany and the respondent is the Deputy Commissioner of Agricultural Income tax and Sales tax.
It is against that judgment and order that the assessee companypany has companye to this companyrt on a certificate of the High Court.
628 of 1961.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Put shortly, the nature and procedure of sales of teas was this that the teas were stored in the godowns at Willingdon Island which was in the State of Travancore Cochin.,
22 of 1957.
November30.
Against that order a revision was taken to the High Court which held that the decision of the Appellate Tribunal in regard to the applicability of Art.
V. Viswanatha Sastri, S. N. Andley, Rameshwar Nath andP. Vohra, for the interveners.
The assessment period is 1952 53 and the turnover was of a sum of Rs.3,77,644/ on which a tax of Rs.
samples of those teas etc.,
The Judgement of the, Court was delivered by KAPUR, J. Thisappeal by certificate of the High Court of Keralaraises the question of the taxability of sales of tea under the Travancore Cochin General Sales Tax Act, hereinafter termed the Act, and the Rules made thereunder.
5900/11/ was levied.
