1957 (10) TMI 24

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..... icence under section 5 of the Madras General Sales Tax Act. It objects to certain notices issued by the Commercial Tax Officer, Cuddapah, directing it to produce accounts for the purpose of assessing the tax leviable under rule 16(2)(ii) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939. It is contended in the first instance on its behalf that the rules make a distinction betwe .....

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..... the goods outside the State. But, it is argued that the purchase on the price of which the tax is leviable is so integrated with the transaction of exportation that it should be considered to be an act done in the course of export and as such within the language of Article 286(1)(b) of the Constitution. This contention also was rejected by the Full Bench in State of Madras v. K.H. Chambers [1955] .....

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..... ax under section 3(1) in respect of exports made by dealers to whom they sold the untanned hides and skins which dealers did not have an assessable turnover under section 3(3) in view of the fact that they are not licensees and also that there was no sale in their hands which would be assessed in the State in view of their being unlicensed." This statement of the Commercial Tax Officer in paragrap .....

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