CHANDAJI KUBAJI AND CO CHANDAJI KUBAJI AND CO Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) These two appeals, one with special leave from this Court and the other on a certificate granted by the High Court of Andhra, have been heard together and this judgment will govern them both.

(2.) The facts are similar and the short question for decision is whether the appellant, M/s. Chandaji Kubaji and Company, Guntur, was entitled to apply under S. 12A (6) (a) of the Madras General Sales Tax Act, 1939 (Madras Act 9 of 1939) as applied to Andhra, for a review of an order of the Appellate Tribunal made under sub-sec. (4) of Sec. 12A of the said Act. The relevant facts are these. The appellant is a dealer in ghee, groundnut oil, chillies etc., and was carrying on its business at Guntur. In Civil Appeal No. 420 of 1957, the Deputy Commercial Tax Officer, Guntur assessed the appellant to sales tax for the year 1948-49 on a turnover of Rs. 28,69,151 and odd. The appellant having unsuccessfully appealed to the Commercial Tax Officer, Guntur, made a second appeal to the Sales Tax Appellate Tribunal, hereinafter called the Tribunal. Before the Tribunal the appellant contended inter alia that out of the total turnover a sum of Rs. 10,45,156 and odd related to commission on purchase of commodities taxable at the stage of sale on behalf of principals resident outside the State of Andhra and was not therefore taxable by the respondent State. In respect of this plea the Tribunal said:

(3.) In Civil Appeal No. 142 of 1958 the appellant was assessed by the Deputy Commercial Tax Officer, Guntur, on a net turnover of Rs. 28,72,083 and odd for the year 1949-50. The appellant objected to the inclusion of a sum of Rs. 19,89,076 and odd on the ground that the goods relating thereto had been consigned to self and dispatched to places outside the State and in fact were delivered outside the State. This plea was disallowed by the Sales Tax authorities, and the Tribunal said: