Gopalakrishnan, for the respondent.
V. Gupte, Solicitor General, M. S. K. Sastri and B. R. K. Achar, for the appellant.
Appeal by special leave from the judgment and order dated January 22, 1962, of the Mysore High Court in Civil Revision Petition No.
165 of 1964.
The High Court, in revision, accepted the plea of the assessee that its turnover companysisting of sales of textiles manufactured by means of powerlooms in the companyrse of inter State trade is liable to be taxed at the same rate and exactly in the same manner as they would have been taxed if they had been intra state transactions.
The Judgment of Subba Rao and Sikri JJ.
was delivered by Sikri J. Shah J. delivered a dissenting Opinion.
Sikri, J. This is an appeal by special leave directed against the judgment of the Mysore High Court accepting the revision petition of the respondent before us, hereinafter referred to as the assessee.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The Mysore Sales Tax Appellate Tribunal also affirmed the order.
For the year 1957 58, the Commercial Tax Officer, Bangalore, assessed and taxed the turnover relating to powerloom textiles under S. 9 of the Central Sales Tax Act LXXIV of 1956 , hereinafter referred to as the Central Act, as it stood before its amendment by the Central Sales Tax Second Amendment Act, 1958 XXX of 1958 .
The assessee is a dealer in powerloom and handloom textiles, both within the Mysore State and in the companyrse of inter State trade.
The relevant facts are these.
964 of 1961.
This was upheld by the Deputy Commissioner of Commercial Taxes.
