1955 (3) TMI 14

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..... ngs of 1949-50 and 1950-51. The only question that was argued before 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 G .....

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..... time he entered into the agreements to sell the cotton yarn within 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 .....

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