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1969 (8) TMI 70 - SC - VAT and Sales TaxWhether the goods in question were delivered for consumption within the delivery States? Whether the assessment order of the Deputy Commercial Tax Officer for the year 1949-50 is illegal in its entirety notwithstanding the fact that the State Government had a right to levy sales tax on outside sales which were effected prior to January 26, 1950? Held that:- Appeal allowed. There is a single order of assessment for the period from April 1, 1949, to March 31, 1950, the assessment could be split up and dissected and the items of sale separated and taxed for different periods. It is quite easy in this case to ascertain the turnover of the appellant for the pre-Constitution and post- Constitution periods for these figures are furnished in the plaint by the appellant himself. It is open to the court in these circumstances to sever the illegal part of the assessment and give a declaration with regard to that part alone instead of declaring the entire assessment void. For these reasons we hold that the appellant should be granted a declaration that the order of assessment made by the Deputy Commercial Tax Officer for the year 1949-50 is invalid to the extent that the levy of sales tax is made on sales relating to goods which were delivered for the purpose of consumption outside the State for the period from January 26, 1950, to March 31, 1950.
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