The Deputy Commercial Tax Officer, 1, Moore Market Division, Madras, assessed the petitioner to sales tax for the year 1955 56 on a turnover of Rs.
32 of the Constitution raises the question of the validity of r. 16 of the Madras General Sales Tax Turnover Assessment Rules, 1939, hereinafter called the rules.
Under Article 32 of the Constitution of India for the enforcement of Fundamental Rights .
ORIGINAL JURISDICTION Petition No.
V. S. Mani, for the intervener.
He sells hides and skins tanned outside the State of Madras, as well as those tanned inside the state.
The impugned rule was published on September 7, 1955, and was substituted in the place of old r. 16.
29,89,624 15 11.
Banganadham Chetty and A. V. Rangam, for respondents Nos.
T. Desai and S. Venkatakrishnan, for the petitioner.
147 of 1959.
The new rule was to be effective from April 1, 1955.
November, 22.
The petitioner is a dealer in hides and skins.
The judgment of the Court was delivered by RAGHUBAR DAYAL, J. This petition under Art.
1 and 2.
