STATE OF MYSORE Vs. KARNATAK COFFEE CO

LAWS(SC)-1964-11-32

SUPREME COURT OF INDIA (FROM: KARNATAKA)

Decided on November 10,1964

STATE OF MYSORE Appellant

VERSUS

KARNATAK COFFEE COMPANY Respondents

JUDGEMENT

- (1.) For reasons set out by me in State of Mysore v. Y. L. Setty and Sons, I am of the view that the appeal must be allowed. Sikri, J.-This is an appeal by special leave by the State of Mysore against the judgment of the High court allowing in part the application under Article 226 of the Constitution, of the respondent M/s. Karnatak Coffee Co. The High court held that no tax was payable under the central Sales Tax Act, 1956, in respect of the sales of coffee powder made by the petitioner during the period between July 1, 1957, and 30/09/1957. If the coffee powder had been sold by the assessee inside the State of Mysore instead of selling it in I the course of inter-State trade, no sales tax could have been demandled from him under the Mysore Sales Tax Act, 1948, or the Mysore Sales Tax Act, 1957. Our decision in the State of Mysore v. Y. L. Setty and Sons, which we have just disposed of, governs this appeal, as no other point was raised in the appeal. Accordingly, following our decision in State of Mysore v. Y. L. Setty and Sons, we dismiss the appeal with costs. By the court In accordance with the opinion of the majority. Civil Appeal No. 620- of 1964 is allowed with costs in this court and the High court. Civil Appeals Nos. 818 and. 819 of 1963 are dismissed with costs.;

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