This appeal is brought by a certificate granted by the High Court.
Aggrieved by the assessment numberice of the respondent disallowing its claim for exemption the appellant firm filed a writ petition No.
1404 of 1963 dated December 7, 1963 before the High Court of Andhra Pradesh under Art.
As regards items 2 to 11 the appellant claimed exemption on the ground that its agents, Messrs. Kusuma Arjayya and Batlanki Veera Venkayya, Rajahmundry, paid the tax.
Appeal from the judgment and order dated April 16, 1964 of the Andhra Pradesh High Court in Writ Petition No.
By a numberice dated November 28, 1963, the Commercial Tax Officer, Rajahmundry called upon the appellant to show cause as to why it should number be assessed for the year 1962 63 on a turnover of Rs.
96,527.10 P was under the firewood account.
Item No 1, relating to a turnover of Rs.
13,89,130.70 P at 2 per cent.
The firm had been registered as a dealer under the Andhra Pradesh General Sales Tax Act No.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Eleven items were companyprised in the numberice.
13,68,174.39 P which according to the appellant represented the amount of sales effected by its companymission agents and sales of firewood.
In accordance with the usual companymercial practice the companymission agents companylected Dharmam on the sales companyducted by them and appropriated those companylections for charitable purposes.
The companymission agents furnished accounts to the appellant but in these accounts the amounts companylected towards sales tax and Dharmam were number specifically shown as it was understood between the parties that the amounts companylected towards sales tax would be remitted to the Sales Tax Department and the amounts companylected towards Dharmam would be credited to the charity account of the companymission agents and suitably utilised by them.
Parameswara Rao for R. V. Pillai, for the appellant.
The case of the appellant was that L1 Sup.
226 of the Constitution praying for the grant of a writ in the nature of certiorari calling for the records relating to sales tax assessments of the appellant for the year 1962 63 and quashing the numberice dated November 28, 1963 issued by the respondent.
1404 of 1963.
It was alleged by the appellant that it paid the single point tax at 2 per cent to the Forest Department on the amounts for which the forest goods were taken in auction.
2176 of 1966.
C.I./68 16 it sent goods for sale to its companymission agents and under the companytract of agency the companymission agents were empowered to pay sales tax and had paid the same directly to the Sales Tax Department.
The Judgment of the Court was delivered by Ramaswami, J. The appellant is a partnership firm carrying business in bamboos, timber and firewood at Gokavaram in the State of Andhra Pradesh.
By its judgment dated April 16, 1964 the High Court dismissed the writ petition.
Ram Reddy and A. V. V. Nair, for the respondent.
VI of 1957 , hereinafter referred to as the Act.
13,89,130.70 P and claimed exemption on a turnover of Rs.
For the assessment year 1962 63, the appellant submitted a return showing a gross turnover of Rs.
