GOVINDA BHAT, J. - (1.)These are four Sales Tax Revision Petitions raising common questions of law. In order to appreciate the contentions urged on behalf of the petitioners, it is necessary to set out the material facts which are not in dispute. The petitioners are dealers in cloth. Sale of cloth was charged to sales tax under the Mysore Sales Tax Act, 1957, hereinafter called the "Act", at the rates specified in the second schedule of the Act. In 1957, pursuant to an agreement has been the State and Central Governments, the former exempted from sales tax articles on which additional excise duty is levied by the latter Government. The Mysore Sales Tax Act, 1957 was accordingly amended. The levy of additional excise duty on cloth manufactured in India came into force on 14-12-1957. On 14-12-1957, the petitioners held stocks of cloth which did not suffer additional excise duty. On the sale of cloth made during the period 14-12-1957 and 31-3-1958 out of the said stock, the Commercial Tax Officers levied sales tax as per assessment orders made on different dates. Against the said orders, the petitioners preferred revision petitions to the Deputy Commissioner of Commercial Taxes who in all the cases except in the case of the petitioner in S.T.R.P.No.39 of 1968, set aside the assessment orders and remanded the matters to the Commercial Tax Officers for disposal afresh.
(2.)In the meantime, the levy of sales tax on sales of cloth held in stock on 14-12-1957 was challenged before this Court in W.P. No.368 1961. In the said Writ Petition disposed of on 21-8-1963, it was held that S. 5(5-A) as it then stood did not authorise levy of sales tax on the stock of cloth held by dealers on 14-12-1957. On 6-9-1963, the Government of Mysore published a Bill for amendment of the Act. One of the amendments proposed was the amendment of S.5 (5-A) . The object of the said amendment, inter alia, was to ensure that tax was realised on the sale of cloth held in stock on 14-12-1957 notwithstanding the judgment of this Court. That Bill became law on 27-2-1964 by the enactment of Mysore Act No. IX of 1964. Act IX of 1964 appropriately amended with retrospective effect S.5(5-A) so as to levy sales tax on the sale of cloth held in stork OP 14-12-1957 which had not suffered additional excise duty. Section 34 of the said Amending Act further provided for validation of the earlier assessments made on the sale of cloth.
(3.)Though the Bill to amend the Act had been published on 6-9-1963, the Commercial Tax Officers to whom the matters had been remanded by the Deputy Commissioner of Commercial Taxes, made fresh assessment orders exempting the turnovers relating to sale of cloth held in stock on 14-12-1957. In the case of the petitioners in S.T.R.P. Nos. 30, 31, and 32 of 1968 the said orders were made on 23-11-1963. In the case of the petitioner in S.T.R.P. No. 39 1968, the Deputy Commissioner of Commercial Taxes himself in revision made the order on 27-9-1963 exempting the turnover. Consequent on the orders exempting the turnovers from tax, the petitioners were granted refund of the taxes paid by them earlier. On 29-11-1967, the Deputy Commissioner of Commercial Taxes, in exercise of the powers under S.21 of the Act, revised the assessment orders made in the case of the petitioners in S.T.R.P. Nos.30, 31, and 32 of 1968 and levied tax on the turnover of cloth which had been exempted earlier. In the case of the petitioner in S.T.R.P. No.39/68, the Deputy Commissioner made an order on 30-1-1968 under Rule 38 of the Mysore Sales Tax Rules, hereinafter called the 'Rules' rectifying the mistake made by him earlier. As a result of the orders made either under S. 21 of the Act or Rule 38 of the Rules, the petitioners were called upon to pay the tax on the sale of cloth held in stock on 14-12-1957. Against the said orders, the petitioners preferred appeals to the Mysore Sales Tax Appellate Tribunal which by a consolidated order made on 8-4-1968 dismissed the appeals. Aggrieved by the said order, the petitioners have preferred the above four Revision Petitions before this Court.
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