9911796707
TMI Blog1959 (7) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... ndar Cases Nos. 145 and 146 of 1951 on the file of the Additional First Class Magistrate, Palghat, and collecting the sales tax involved in the two cases. The petitioner was a dealer in untanned hides and skins and was carrying on business at Mankara, formerly in the State of Madras and now in the State of Kerala. He was assessed to sales tax in respect of his dealings for the periods 1947-48 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... realisation of the tax as per the above decisions. The petitioner contended before that Court that by virtue of the decision of the Supreme Court in The State of Bombay v. The United Motors (India) Limited [1953] 4 S.T.C. 133., the sales tax was not leviable, as the sales were in the nature of inter-State transactions. His case was that the sales were to parties in Bangalore. The Subordinate Judge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that in view of the decision of the Supreme Court relating to inter-State sales and a Press Note issued by the State of Madras on 9th January, 1954, the amounts could not be collected from him. He therefore prayed for writs of prohibition or other appropriate writ, direction or order in respect of the proceedings for realisation of the sales tax in each case. The respondent, the Collector of Pal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the time of the assessments that the sales were effected outside the State of Madras and that the same were not therefore liable to sales tax in Madras. That stage is long past, and the orders of assessment have become final. It is not possible to exercise the powers under Article 226 to examine the correctness of the orders of assessment in respect of preConstitution period. The Press Note issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es tax on such transactions with retrospective effect from 1st April, 1953, the date on which the Supreme Court delivered its judgment and to forego the levy prior to that date.............." It is clear from the passage extracted above that it relates solely to cases of sales tax in respect of transactions after the date of the Constitution. In these circumstances it must be held that the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
