TMI Blog1960 (9) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is set aside. The certificate proceedings taken against the respondent must now be restricted to the tax payable for those quarters only for which the assessment orders are valid - Appeal allowed in part. - Civil Appeal No. 767 of 1957, - - - Dated:- 20-9-1960 - DAS S.K., HIDAYATULLAH M., DAS GUPTA K.C. AND SHAH J.C. AND RAJAGOPALA AYYANGAR N. JJ. R. Gopalakrishnan, Advocate, and J.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd ending on March 31, 1951. The Sales Tax Officer found that the assessee stocked the bamboo, timber etc. in his godowns at Lanjigorh and Rupra Road in Orissa, and then sold the goods to customers outside Orissa, the goods being despatched by train and delivered to those customers. A certificate was issued against the assessee for recovering the tax imposed. Against the orders of assessment t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsequently the respondent was not liable to sales tax for the pre-Constitution quarters, that is, till the quarter ending on December 31, 1949. For the subsequent quarters also the respondent could not be taxed by reason of Article 286 of the Constitution. Accordingly, the High Court allowed the petition, quashed the assessment orders and directed a refund of the fees paid by the respondent to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have pronounced judgment to-day*, we have held that the fees realised under rule 59 of the Orissa Sales Tax Rules, 1947, are valid and the decision of the High Court to the contrary is wrong. The result, therefore, is that this appeal must be allowed in part. The assessment orders for the quarters prior to and ending on December 31, 1949, are valid; but the assessment orders for subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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