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TMI Blog1965 (10) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... rnover of Rs. 7,757.54 is not liable to taxation. - Civil Appeal No. 490 of 1964 - - - Dated:- 26-10-1965 - SUBBA RAO K., SIKRI S.M. AND SHAH J.C. JJ. Arun B. Saharya and Sardar Bahadur, for the respondent. Dr. V.A. Seyid Muhammad, Advocate-General for the State of Kerala (M.R. Krishna Pillai, with him), for the appellant. -------------------------------------------------- The judgment of the Court was delivered by SIKRI, J. -This appeal by special leave is directed against the judgment of the High Court of Kerala in Tax Revision Case No. 44 of 1960. The respondent, N. Sami Iyer, hereinafter referred to as the assessee, is a dealer in tobacco. He objected to the assessment of the turnover of Rs. 7,757.54 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on October 1, 1957. This Act changed the short title of the Travancore-Cochin General Sales Tax Act, 1125 (11 of 1125) to the General Sales Tax Act, 1125, and ex- tended it to the whole of the State of Kerala, including Malabar District. Section 14 of Act 12 of 1957 inserted section 26A in Act 11 of 1125 which reads as follows: "26A. Transitory provisions.-(1) In the application of this Act to the Malabar District referred to in sub-section (2) of section 5 of the States Reorganisation Act, 1956, during the financial year ending with 31st March, 1958, the provisions of this Act shall be subject to the provisions contained in Schedule II. (2) The Government may from time to time by notification in the Gazette add to, alter or cancel S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Act, 1125, is in the same terms as section 3(5) of the Madras General Sales Tax Act, reproduced above. Section 5(vii) of the General Sales Tax Act (corresponding to section 5 of the Madras General Sales Tax Act) provides as follows: "The sale of goods specified in column (2) of Schedule I shall be liable to tax under section 3, sub-section (1), only at such single point in the series of sales by successive dealers as may be specified by the Government by notification in the Gazette; and, where the taxable point so specified is a point of sale, the seller shall be liable for the tax on the turnover for which the goods are sold by him at such point, and where the taxable point so specified is a point of purchase, the buyer shall be li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the repealed Act, namely, the proviso to section 3(5) of the Madras Act. Secondly, he says that even if there was such a right, Act 12 of 1957 manifests a contrary and different intention within the meaning of section 4(c) of the General Clauses Act, 1125, and the disputed turnover is liable to taxation under Act 12 of 1957. We may mention that section 4(c) of the General Clauses Act, 1125, corresponds to section 6(c) of the Indian General Clauses Act. It appears to us that by virtue of section 4(c) the dealer continued to be liable to taxation under the Madras General Sales Tax Act in respect of the disputed turnover at the purchase point. For example, if for some reason he had not been assessed before Act 12 of 1957 came int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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