1955 (3) TMI 14

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..... ore us was whether the Appellate Tribunal was right in the interpretation it placed upon the Notification No. 1011 dated 28th May, 1949. The notification runs: "In exercise of the powers conferred by Section 6 of the Madras General Sales Tax Act, 1939 (Madras Act IX of 1939), as amended by Madras Act XXV of 1947, His Excellency the Governor of Madras hereby exempts from the tax payable under the s .....

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..... in the State of Madras, the goods were actually in Cochin State. The Tribunal observed that such evidence the assessee failed to furnish. Therefore, the petitioner could not prove that he was entitled to the exemption he claimed, and the Tribunal rightly rejected his claim. The petitions fail and are dismissed with costs in T.R.C. No. 359 of 1953 only. Counsel's fee Rs. 100. Petitions dismis .....

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