Appeal from the judgment and order dated February 11, 1955, of the Andhra Pradesh High Court in T. R. C. No.
Narasaraju, Advocate General for the State of Andhra Pradesh.,
1 Subject to the provisions of this Act, a every dealer shall pay for each year a tax on his total turnover for such year and b the tax shall be calculated at the rate of three pies for every rupee in such turnover.
Rules were made by virtue inter alia of these provisions entitled The Madras General Sales Tax Turnover and Assessment Rules, 1939 .
The Judgment of the Court was delivered by AYYANGAR J. This appeal on a certificate under Art.
October 18.
133 of the Constitution granted by the High Court of Andhra Pradesh raises for companysideration principally the question whether hardened or hydrogenated groundnut oil companymonly called Vanaspati is groundnut oil within the meaning of Rule 18 2 of the Madras General Sales Tax Turnover and Assess ment Rules, 1939.
Of these, those relevant to the present companytext are Rules 4 5.
The appeal is companycerned with the assessment to salestax of this companypany for the year 1949 50.
Section 3 of the Madras General Sales Tax Act, 1939, enacts 3.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
498 of 1958.
Tungabhadra Industries Ltd. the appellant in this appeal has a factory of companysiderable size at Kurnool in the State of Andhra Pradesh.
The companypany purchases groundnuts and groundnut kernels within the State and manufactures groundnut oil and also refined oil as well as hydrogenated oil all of which it sells.
V. Viswanatha Sastri, M. Ranganatha Sastri and M. S. K. Sastri, for the appellants.
120 of 1953 arising out of the judgment and order dated December 29, 1952, of the Sales Tax Tribunal, Madras, in Tribunal Appeal No.
857 of 1951.
T. V. R. Tatachari, D. Venkatappayya Sastri and T. M. Sen, for the respondent.
