1960 (6) TMI 20

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..... nt claims exemption from tax on sales of the French polish which he manufactures. His case is the tax cannot be levied because of section 4 of the Madras General Sales Tax Act, and having failed before the taxing authority, he has invoked the jurisdiction of this Court under Article 226. But the learned Judge declined to interfere on the ground that the aforesaid section 4 did not cover the claim. .....

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..... uty is or may be levied" do not mean sales of goods so described by the words. We feel that not to be the correct interpretation, for these words are covered by the word "sales" used earlier in the section, which means sales of all what follows. We, therefore, see no force in the appeal which is dismissed. Parties will bear their costs. Appeal dismissed.
Case laws, Decisions, Judgements, Ord .....

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