TMI Blog1960 (9) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... akur and A.G. Ratnaparkhi, Advocates, with him), for the appellant. R. Ganapathi Iyer and D. Gupta, Advocates, for the respondent. --------------------------------------- The judgment of the Court was delivered by HIDAYATULLAH, J.-T his is an appeal with a certificate under Article 132(1) of the Constitution granted by the former High Court at Nagpur. During the course of the hearing, the appellant applied under Article 132(3) for leave to appeal to this Court on the ground that other questions had been wrongly decided. We shall refer to that petition later. The appellant is the proprietor of a firm called C. P. General Agency, and held a sales tax registration certificate for the period, November 13, 1947, to No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling the Commissioner to hear and determine the appeal, without the deposit of the assessed tax as required by the amendment. In the grounds which were mentioned in the petition, the appellant had stated that the sales from the godowns in Uttar Pradesh were exempt both by virtue of explanation to section 2(g) of the Sales Tax Act and Article 286 of the Constitution. The petition, however, was for the only relief that the appeal should be ordered to be re-heard. The petition of the appellant was heard with others, in which the constitutional point was in the forefront. The High Court disposed of all the petitions by a common order, and dismissed them, relying upon the United Motors case [1953] S.C.R. 1069; 4 S.T.C. 133. It appears that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to section 2(g) would apply. This point is not open for argument, in view of the fact that it does not involve an interpretation of the Constitution to which the certificate is limited. An application to urge other grounds could have been made a long time ago, and it would not be proper for us to allow an application to be made in the course of the hearing, which is likely to take the other side by surprise. Even if we were inclined to allow the application, on the record of the appeal before us there is hardly any material to show beyond the argument of counsel that sales or contracts of sale did not take place before the goods had left the taxable territories. There is a faint allusion to it in the assessment order of the Assistant Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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