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TMI Blog1959 (11) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... th appeals Nos. 170 and 171 of 1956. The suits were instituted for refund of the sales tax paid by the plaintiff in each of the suits. The State of Andhra, represented by the Collector of East Godavari at Kakinada, contended that the sales tax was not refundable inasmuch as Article 286(1)(a) of the Constitution did not apply to the case. It was further contended that the suits were barred by limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey deposed that the cocoanuts were exported outside the Andhra State for the purpose of consumption. It was not elicited in their cross-examination that the cocoanuts were not for consumption. In the plaints, it was expressly stated that the cocoanuts were sent outside the State only for the purpose of consumption. This allegation was not denied in the written statements. No attempt was made on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year. The monthly returns provided under the rules were only for purposes of convenience. The monthly returns are only provisionally accepted by the Sales Tax Authorities. It is only after the final assessment is made under rule 13(5) of the Madras General Sales Tax (Turnover and Assessment) Rules that the right to claim a refund arises. It is clear on the facts of the case that the final order of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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