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TMI Blog1959 (2) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... into the making of the road. They were assessed to sales tax in respect of those "works contracts" for the years 1951-52 and 1952-53 by the Sales Tax Officer, I Circle, Trivandrum, fixing their net turnover on figures supplied by the petitioners themselves at particular amount. Subsequently they filed appeal before the Deputy Commissioner of Agricultural Income-tax and Sales Tax claiming exemption for the entire turnover but without success. They then took the matter in revision before the Board of Revenue again without success. It was soon after, on 13th June, 1956, that they filed the original petition herein praying for writ of certiorari to quash the order passed by the Sales Tax Officer and further the orders of the higher departmental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Mattancheri(1). And the learned Judges (Sankaran and M. S. Menon, JJ.) held that the principle of the Madras decision cannot apply to the Travancore-Cochin Sales Tax Act, 1125, because on 5th January, 1950, when it was passed and also on 17th January, 1950, when it received the assent of H. H. the Rajpramukh, the Travancore-Cochin Legislature had plenary powers of legislation and by that time the Constitution had not also come into force so as to bring in the fetter of Entry 54 in List II of the Seventh Schedule therein corresponding to Entry 48 of List II of the Seventh Schedule of the Government of India Act, 1935, which governed the Madras case. This case in Gannon Dunkerley Co. Madras (Private) Ltd. v. Sales Tax Officer, Mattancheri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i(1), by reliance on Article 9 of the Covenant dated 1st July, 1949, between the Rulers of Travancore and Cochin for the purpose of integration of those two States and it was said that the article brought into force in the integrated area, Article 48 of List II of the Government of India Act, 1935. But this as observed by the learned Judge and so overruled was an obvious misunderstanding of the terms of the Covenant. For the article meant that the Rajpramukh should accept under the Instrument of Accession, on behalf of the integrated State, all the matters mentioned in List I or List III of the Seventh Schedule of the Government of India Act, 1935, and this again excluding the entries in List I relating to any tax or duty. Before us however ..... X X X X Extracts X X X X X X X X Extracts X X X X
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