- (1.) This appeal with a certificate of witness under Art.132 (1) of the Constitution is directed against the order of the High Court of Travancore-Cochin dismissing the Original Petition No. 53 of 1954 filed by the appellant under Art. 226 for quashing the order of the Sales Tax Officer, 2nd Circle, Quilon, assessing him to sales tax on a net assessable turnover of Rs. 7,54,144-8-4 for the year 1951-52 (1st April, 1951 to 31st March 1952) and for issuing proper directions to the Sales Tax Authorities to assess the same according to law.
(2.) The appellant is a registered manufacturer of coconut oil and cake who has obtained a certificate of registration in Form VI as per sub-r. (i) of R. 20 of the Travancore-Cochin General Sales Tax Rules, 1950. The business of the appellant for the purposes of this appeal consisted in the purchase of copra, manufacture of coconut oil and cake and sale of the same to parties inside the State of Travancore-Cochin and sale of the oil to parties outside the State.
(3.) In the year 1951-52, the appellant purchased copra of the value of Rs. 7,16,048-1-4 and after manufacturing oil therefrom in his oil mills he sold the oil partly in the State and partly outside the State and the cake entirely within the State. The total value of the oil sold was Rs. 6,76,719-0-11 out of which the sales outside the State were of the value of Rs. 3,67,816-10-1 and the value of the cake sold in the State was Rs. 67,155-15-5. The total gross turnover of the appellant was thus Rs. 14,59,923-1-8 and he claimed to deduct therefrom the whole of the purchase price of the copra under R.7 (1) (k) read with R.20. The net turnover according to him was therefore only Rs. 7, 43, 875-0-4 and claimed to deduct out of this a further sum of Rs. 3,67,816-10-1 being the sale price of oil in inter-State transactions which could not be taxed under Art. 286 of the Constitution, thus showing a net assessable turnover of only Rs. 3,76,058-6-3.;