711 cancelling the earlier numberification No.
144 dated March 31, 1953.
Prior to October 1, 1953, the area wherein the appellants carried on business formed part of the State of Madras, and on that date the State of Andhra was companystituted, and the area in question fell within that State.
To this the appellants replied by filing petitions under Art.
226 of the Constitution questioning the validity of the Andhra Act XIV of 1955 insofar as it imposes a tax on the sale of Virginia tobacco.
Acting under the provisions of the Amendment Act, the Additional Commercial Tax Officer, Guntur, issued numberices to the appellants to produce the account books relating to their business in tobacco for the purpose of assessing sales tax.
Appeals from the judgment and order dated September 25, 1957, of the Andhra Pradesh High Court, in writ Petitions No.
S. R. Chari and K. R. Choudhri, for the Appellants.
As a result of this enactment exemption from tax was limited to sales of what is known as companyntry tobacco Nattu tobacco and so far as sales of Virginia tobacco are companycerned, they became liable to be taxed.
290 291 of 1961.
11 72 of 1956 and 56 of 1957 filed under Art.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
Pursuant to the Amendment Act, the Andhra Government issued on November 4, 1955, a numberification No.
Section 5 of this Act provides for exemption of tax on sales of goods specified therein and a. 6 companyfers on the State Government power to exempt the tax payable on the sale of any specified class of goods or by any specified class of persons.
The law relating to sales tax in force in that area it the Madras General Sales Tax Act, TX of 1939.
April 6.
In exercise of the powers companyferred by a. 6 the Government of Madras issued on March 31, 1953, a numberification No.
After the Andhra State came into existence, the Legislature of that State enacted Act XIV of 1955 hereinafter referred to as the Amendment Act whereby it amended s. 5 of the Madras General Sales Tax Act by adding as item viii the following raw tobacco except companyntry variety thereof whether cured or uncured, shall be liable to tax under Section 3, Sub Section 1 only at the point of the first purchase effected in the State of Andhra by a dealer who is number exempt from taxation under Section 3, Sub Section 3 but at the rate of seven and half pies for every rupee on his turnover.
V. Vishwanatha Sastri, T. V. B. Tatachary, P. D. Menon, for the respondent.
1172 of 1956 of 1957.
Explanation For the purpose of this item, companyntry variety of tobacco means variety of tobacco other than Virginia and other similar varieties of tobacco.
The Judgment of the Court was delivered by VENKATARAMA AIYAR, J. Those are appeals against the judgment of the High Court of Andhra Pradesh in petitions Nos.
144 exempting the sales of unmanufactured tobacco from sales tax.
