1953 (7) TMI 9

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..... ment in the sales tax cases in The State of Travancore-Cochin and Others v. The Shanmuga Vilas Cashew-Nut Factory and Others(1), which went up from this Court, which judgment clarified the law on the matter. The agent of the petitioner appeared before the officer concerned and the result of the representation was that the officer found that the transactions in question were immune from the levy of .....

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..... n and the affidavit proceed as though there was an order of final assessment made upon the petitioner, which, in fact, there was not. What there was, was a declaration of the immunity of the transactions from liability to sales tax which was provisionally made and which was, therefore, vacated, in view of the aforesaid decision of the Supreme Court. The notice demands merely the deposit of the amo .....

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..... vernment on or before the 1st May of the year succeeding that in which such collection is made". The Notice (Exhibit A) is in a form prepared under the said rule 8. The liability to pay the State the tax collected by the petitioner is thus obvious and it is gratifying to note that the learned counsel for the petitioner did not find his way to disputing that liability. The result is that the petiti .....

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