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TMI Blog1954 (7) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... allotments. Certain goods indented for by them were sold directly to wholesalers, i.e., wholesalers clearing the goods allotted to them by the Provincial Textile Commissioner, but goods of the value of about 11 lakhs of rupees were not cleared by the wholesalers with the result that the petitioners had to sell them to retailers. The total turnover of the petitioners for the. year was a sum of Rs. 33,32,000 odd, and out of this, as stated before, Rs. 11,61,433 represents sales to the retailers. The Deputy Commercial Tax Officer not only levied assessment on the footing of a sale to the extent of Rs. 33 lakhs odd by the petitioners but held that in respect of the sale of goods to the extent of Rs. 11 lakhs odd there was first a notional sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is only one sale involved in the transaction of sale by the petitioners to the retailers and not two sales, one notional and another actual, as construed by the Deputy Commercial Tax Officer. On these facts, it is clear that the assessment in question cannot be sustained on the merits. Subse- quent to the present assessment and its attaining finality by reason of the order of the Board of Revenue, the Appellate Tribunal constituted under the Sales Tax Act has held in similar cases that there was only one sale which could be the subject of taxation under the Sales Tax Act. Mr. Veeraswami, the learned Government Pleader, does not support the assessment on the merits. But he raised before us a preliminary objection that under Article 226 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch a condition would (1) [1947] 15 I.T.R. 332; A.I.R. 1947 P.C. 78. (2) [1954] 5 S.T.C. 115; (1954) S.C.J. 445 at 447. be satisfied in the present case. Having regard to the facts here, it is not necessary for us to lay down the exact scope of Article 226 or the cases to which it would apply. Suffice it to say that on any construc- tion of the Article the present case falls within it and it would be open to us to interfere with the assessment order, which we are satisfied was improper and illegal. The petitioners have further exhausted all the remedies which were available to them under the General Sales Tax Act, as it then stood. There can, therefore, be no technical objection to this Court interfering to quash this assessment. The resul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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