TMI Blog1959 (12) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... his total turnover for such year. Section 5, however, grants certain exemptions and reductions of tax in certain cases, subject to such restrictions and conditions as may be prescribed, including the conditions as to licence and licence fees. Under section 5, clause (vi), the sale of hides and skins, whether tanned or untanned, is liable to tax only at such single point in the series of sales by successive dealers as may be prescribed. Rule 16 of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, prescribes that in the case of hides and skins the tax payable under section 3(1) shall be levied in accordance with the provisions of that rule. Under sub-rule (2) no tax shall be levied on the sale of untanned hides or skins by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the State. This, according to him, follows from a proper construction of section 53 of the Andhra State Act (XXX of 1953). In order to appreciate the point raised in this respect, it is necessary to indicate the changes brought about by the Andhra State Act (XXX of 1953) which was enacted with a view to provide for the formation of the State of Andhra and for matters connected therewith. As from the appointed day, i.e., 1st October, 1953, under section 3 "there shall be formed a State of Andhra comprising the territories which immediately before that day were comprised in Srikakulam, Visakhapatnam, East Godavari, West Godavari, Krishna, Guntur, Nellore, Kurnool, Anantapur, Cuddapah and Chittoor districts and in the Alur, Adoni and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y him would still entitle him to the concession in the matter of single point tax. The short answer to the petitioner's contention is that he was not denied the privileges attached to the licence during its currency. These privileges still continue. They were only not operative beyond the limits of the State. Therefore it was the emergence of the new State of Andhra in and by reason of the enactment of the Andhra State Act by the Parliament that has resulted in this inconvenience to the petitioner and not by reason of any action taken by the Government of the State. That Parliament is entitled to carve out a new State or reorganize an existing State is beyond controversy. Such a power is vested in the Parliament by reason of Article 3 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te State, for the enforcement of laws as they stood on that date it should be deemed to be a part of the State of Madras. We do not agree with this interpretation. In our opinion, section 53 merely provides that the laws in existence in the territories which were constituted into the State of Andhra should continue to operate as before." Having regard to the clear pronouncement of their Lordships of the Supreme Court we must hold that there is no substance in the contention urged on behalf of the petitioner. The learned counsel for the petitioner then sought to raise certain subsidiary contentions which have a bearing on the facts. As in this revision case we find that these contentions were not raised before the Tribunal which is compete ..... X X X X Extracts X X X X X X X X Extracts X X X X
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