368 and 369 of 1961 Appeals from the judgment and decree dated June 27, 1957, of the Andhra Pradesh High Court in S. A. Nos.
These companytracts were entered into by brokers acting for the respondent and who sent him bought notes setting out the terms upon which the purchases had been effected from the mills, and one of these Ex.
The basis of the suits briefly was that the transactions whose turnover was included in his assessment, were number sales of goods within the Madras General Sales Tax Act 1939 Mad.
IX of 1939 and that companysequently the assessment to tax and recovery of the same were illegal and without jurisdiction.
1,631/12/ .
The purchase, by the respondent from the mills was on terms of a written companytract which was on printed form.
15, per bale within 24 hours after the companytract was handed over to him and the respondent fulfilled this requirement.
The gunny bags dealt with by him were those manufactured, in two mills known as Chittivalsa and Nellimerla Mills.
both situated in Chittivalsa in Visakhapatnam District.
369 of 1961 is from a similar suit praying for dentical reliefs in respect of the year 1946 47, the amount of which refund was sought however being Rs.
CIVIL APPELLATE, JURISDICTION Civil Appeal No.
The Mills having thus received a part of the purchase price, they issued delivery orders directing the delivery of goods as per the companytract and these were handed over to the buyer on his honoring a hundi for the value of the goods, the buyer in this case being the respondent.
The Judgment of the Court was delivered by AYYANGAR, J. These two appeals are before us by virtue of certificates of fitness granted by the High Court of Andhra Pradesh under Art.
Both the suits were decreed by the District Munsif a decision which was affirmed by the Subordinate Judge of Rajahmundry on appeal by the State and by the High Court of Andhra Pradesh on further appeal also by the State.
April 2.
368 of 1961 arises out of original suit No.
2,941/7/ which was partly the sum assessed and companylected as sales tax for the assessment year 1947 48, while Civil Appeal No.
V. Viswanatha Satstri and T. Satyanarayana, for the respondents.
Civil Appeal No.
268 of 1951 in the file of the District Munsifs Court, Rajahmundry by the respondent for setting aside an assessment and obtain refund of a sum of Its.
The State of Andhra Pradesh is the appellant in both the appeals and one Kolla Sreerama Murthy a dealer in gunnies is the respondent in each of them and the point involved relates to the liability of the respondent to Sales Tax in respect of the transactions to which we shall later refer.
13 3 1 c of the Constitution.
It recites the purchase on behalf of the respondent of 30,000 bags from the Chittivalsa mills, specifies the.
N. Rajgopal Sastri and P. D. Menon, for the appellants.
194 and 195 of 1954.
