MANEY RAMAMURTY AND BROS. Vs. STATE
LAWS(APH)-1955-9-40
HIGH COURT OF ANDHRA PRADESH
Decided on September 01,1955

Maney Ramamurty And Bros. Appellant
VERSUS
STATE Respondents


Referred Judgements :-

CAHN AND MAYER V. POCKETT'S BRISTOL CHANNEL STEAM PACKET. COMPANY LTD. [REFERRED TO]


JUDGEMENT

SUBBA RAO, J. - (1.)These two Second Appeals arise out of two suits O. S. No. 214 of 1949 and O. S. No. 81 of 1950 on the file of the Court of the District Munsif, Amalapuram. Though both the suits were tried separately, at the appellate stage both the appeals filed against separate judgments of the first court were heard together by consent of parties and one judgment was delivered. Perhaps for that reason, the learned Judge did not give specific finding in the two appeals separately. As the findings are not clear, I found some difficulty in disposing of these appeals.
(2.)The two suits were filed against the province of Madras by two merchants. Ramamurthi and Brothers filed O. S. No. 214 of 1949 for a declaration that the assessment of sales tax on their turnover of Rs. 1,67,877-9-3 was illegal. Bonthu Swami Company filed O. S. No. 81 of 1950 for a similar declaration that the assessment on their turnover of Rs. 2,91,736-8-6 was illegal. They alleged that their respective turnovers related to transaction that took place outside the Province of Madras and, therefore, they were not liable to sales tax in the Province of Madras.
(3.)In O. S. No. 214 of 1949, the District Munsif held that the sales had been effected in the Province of Madras and, therefore, the imposition of Sales Tax was valid. In O. S. No 81 of 1950 the same District Munsif held that the sales, the subject-matter of that suit, were effected outside the Province of Madras, and, therefore, the imposition of sales tax was invalid. On appeal, the learned Subordinate Judge held that the sales in both the suits were effected in the Province of Madras. On that finding, he dismissed both the suits. Hence, the appeals.
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