1960 (2) TMI 35

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..... il-monger, was convicted under section 15(2)(a) of the Madras General Sales Tax Act. The Sub-Divisional Magistrate sentenced the appellant to fines of Rs. 300, Rs. 400, Rs. 400 and Rs. 600. But the Additional Sessions Judge, Tirunelveli, affirmed the conviction, but reduced the sentences uniformly to Rs. 100 each. The facts are short. The revision petitioner is an oil-monger running a country che .....

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..... accused. From the statement recorded by the Assistant Commercial Tax Officer from the accused, it was seen that the accused had a total turnover of Rs. 31,254-11-0 during April, 1952, to March, 1953. The turnover for 1953-54 was Rs. 24,858-13-0; the turnover for 1954-55 was Rs. 22,301-12-6; and the turnover for 1955-56 was Rs. 34,094-3-6. Thereupon, the Deputy Commercial Tax Officer, Sankarankoil .....

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..... General Sales Tax Act, 1939, (Madras Act IX of 1939), the Governor of Madras hereby exempts permanently with effect from the 1st April, 1953, every person owning or having an interest in country oil chekkus, single or multiple, and dealing exclusively in the produce of such chekkus from payment of any tax under section 3(1) of the said Act in respect of such dealings." But the facts here clearly .....

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