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TMI Blog1958 (9) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... k Supply Societies and Unions are exempt from payment of sales tax. The Tadapalligudem Co-operative Milk Supply Society Ltd., which was started in or about the year 1949, was levied tax on the sale of milk for the charging year 1954-55. The impost was with reference to sales to the consumers direct. This was contested by the Society on the ground that it was exempt from taxation both under the Ess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the petitioner in view of section 3 of Act LII of 1952 which recites: "No law made after the commencement of this Act by the legislature of a State imposing, or authorising the imposition of, a tax on the sale or purchase of any goods declared by this Act to be essential for the life of the community shall have effect unless it has been reserved for the consideration of the President and has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernor of Madras hereby exempts Co-operative Milk Supply Societies and Unions (1) which have been formed on or after the 1st July, 1949, and (ii) which may hereafter be formed, from payment of sales tax under that Act for a period of three years commencing on and from the date of formation of each such society or union." It is manifest that exemption from sales tax was granted to the societies and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1361 of Part I of the Fort St. George Gazette, dated the 18th September, 1951, as subsequently amended, the Governor of Madras hereby exempts co-operative milk supply societies and unions from payment of sales tax in respect of all sales of milk by them except the sale to the actual consumer." Shri Vidyasagar invites us to hold that the Government Orders extracted above should be read together ..... X X X X Extracts X X X X X X X X Extracts X X X X
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