http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 7
PETITIONER: THE STATE OF MADRAS AND ANOTHER
Vs.
RESPONDENT: M/s. M. A. NOOR MOHAMMED AND CO.
DATE OF JUDGMENT: 12/08/1960
BENCH: KAPUR, J.L. BENCH: KAPUR, J.L. SINHA, BHUVNESHWAR P.(CJ) GAJENDRAGADKAR, P.B. SUBBARAO, K. WANCHOO, K.N.
CITATION: 1960 AIR 1254 CITATOR INFO : RF 1967 SC1537 (4)
ACT: Sales Tax--Sale of hides and skins--Exemption from multiple taxation--Unlicensed dealers--Whether can claim single Point taxation--Validity of rules Providing for multiple taxation--Madras General Sales Tax (Turnover and Assessment) Rules, 1939, r. 16(5) --Madras General Sales Tax Act, 1939 (9 of 1939), ss. 3, 5(vi), 6A.
HEADNOTE: The respondent, a firm carrying on tannery business, used to take out licences under the provisions of the Madras General Sales Tax Act, 1939, but did not renew the licence for the assessment year, 952-1953, and was assessed to sales tax on the sale value of tanned hides and skins during the year. It challenged the validity of the order of assessment by filing a petition before the High Court under Art. 226 of the Constitution of India, on the grounds that under s. 5(vi) of the Act the liability to pay sales tax in respect of hides and skins could only be at a single point, that r. 16(5) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, which limited the operation of this mode of taxation to licensed dealers wa...