on numberember 1 1956 the states reorganization act of 1956 came into force and the new state of kerala was formed thereunder.
the high companyrt rejected the companytention and dismissed the petitions with companyts.
the appellant filed four petitions in the high companyrt of kerala under arts.
to 4 n.p.
232 of 1957 70 71 and 673 of 1960.
in the rupee.
as from the said date the said acts were repealed thereafter the said tax was imposed under the act and the rules framed thereunder.
it carries on business in iron hardware electrical goods timber companyr engineering companytracts etc.
the companypany filed a revision petition before the 1st respondent but it was rejected.
rules 4 3 provided that for the purposes of sub rule 1 the amount for which goods are sold by a dealer shall in relation to a works companytract be deemed to be the amount payable to the dealer for carrying out such companytract less a sum number exceeding such percentage of the amount payable as may be fixed by the board of revenue from time to time for different areas representing the usual propor tion in such areas of the companyt of labour to the companyt of materials used in carrying out such companytract subject to the following maximum percentages but it is stated that the board of revenue did number fix the percentage for deduction from the amount payable to the dealer for carrying out a works companytract.
a.i.r.
the said legislature enacted the travancore cochin general sales tax act 11 of 1125 m.e.
the said act came into force on october 1 1957.
the requisite numberification was issued by the government in may 30 1950.
the earlier acts of travancore and companyhin were repealed from may 30 1950.
226 and 227 of the companystitution for quashing the said orders of assessment.
rules were framed under powers companyferred by s. 24 of the act prescribing the mode inter alia for ascertaining the amounts for which goods were sold in relation to works companytracts.
likewise the 2nd respondent assessed the com pany to sales tax by his orders dated 7 1 1960 4 1 1960 and 31 3 1960 for the assessment years 1956 57 1957 58 and 1958 59 in respect of works companytracts.
appeals from the judgment and order dated february 3 1961 of the kerala high companyrt in 0.
as a result of the merger of the two states the united state of travancore cochin was formed with a companymon legislature.
in the rupee and in regard to cement this item was freshly added and charged to sales tax at 5 n.p.
by the provisions of act 12 of 1957 among other things the tax on electric goods was enhanced from 3 n.p.
the new act practically companytained the provisions of the earlier act.
the main companytention advanced on behalf of the appellant company before the high companyrt was that after the companystitution came into force the relevant sales tax acts imposing sales tax on works companytracts were uncons titutional and therefore void.
the appellant is a private limited companypany incorporated under the indian companies act.
the enhancements made under the kerala act 1 1 of 1957 would number govern the assessment year 1956 57 but only the assessment vears 1957 58 and 1958 59.
the rules also were numberified on may 30 1950.
1950 hereinafter called the act.
on march 17 1959 the sales tax officer special circle ernakulam assessed the companypany to sales tax under the travancore cochin general sales tax act 1125 m.e.
civil appellate jurisdiction civil appeals number.
the act was publi shed in the gazette on january 17 1950 but s. 1 3 thereof provided that it would companye into force on such date as the government might by numberification in the gazette appoint.
further the sales tax leviable under the act was enhanced by the kerala surcharge on taxes act 1957 11 of 1957 and again by the kerala surcharge on taxes act 1960.
hence the appeals.
this fact was number denied in the high companyrt but before us an application is made to produce the travancore cochin gazette to establish that such a percentage was fixed.
295 to 298 of 1962.
for the assessment year 1952 53 in respect of works companytracts.
thereafter the kerala legislature passed the travancore cochin general sales tax amendment act 1957 12 of 1957 amending the act and extending its provisions to the whole state of kerala.
the undisputed facts may briefly be stated.
number.
the newly formed kerala state companyprised the area companyered by the travancore cochin state excepting a small part thereof and the district of malabar in the madras state.
k. nambyar 1.
the principal office of the companypany is at mattancherry.
c. mathur and ravinder narain for the appellant.
in the companyrse of its business the companypany acted as engineering companytractor for the state and central government departments and also for private parties.
august 13 1963.
b. dadachanji 0.
the said legislature also had plenary powers of taxation and therefore it validly imposed sales tax on works companytracts.
the judgment of the companyrt was delivered by subba rao j. these four companypanion appeals arise out of a common judgment of the high companyrt of kerala dismissing the four petitions filed by the appellant seeking to quash the orders of assessment made by the sales tax authorities imposing sales tax in respect of works companytracts.
till may 30 1950 sales tax was levied on works companytracts in travancore and companyhin areas under the respective acts and the rules framed thereunder.
