YADALAM LAKSHMINARASIMHIAH SETTY AND SONS Vs. STATE OF MYSORE

JUDGEMENT

(1.) These are connected matters. They arise out of the same order. But we shall first take up for consideration C.R.P. No. 964/61.

(2.) The question for consideration in C.R.P. No. 964/61 is whether on the facts and circumstances of that case, the tax liability of the petitioner, under the Central Sales Tax Act, to be referred to as "the Act" hereinafter, on his inter-State sales can be any more than what it would have been had they been intra-State sales and liable to be taxed under the Mysore Sales Tax Law. The turnover in question relates to sales effected by the petitioner in the course of inter-State trade or commerce during the period commencing form 1st July, 1957, and ending on 31st March, 1958. The disputed turnover relates to sale of textiles manufactured by means of powerlooms. Under the Mysore Sales Tax Act of 1948, those goods were liable to be taxed under section 3(2) read with Schedule 1, entry 2(a), of that Act and under the Mysore Sales Tax Act, 1957, those goods are liable to tax under section 5(3) read with entry No. 7 in Schedule II of the Act had they been intra-State transactions.

(3.) The charging section in the "Act", i.e., section 6, came into force on 1st July, 1957. Some of the provisions of the Act were amended on 1st October, 1958. In the course of this order, whenever reference is made to the "Act" it should be understood as referring to the provisions of the Act as they stood prior to 1st October, 1958 (the amending Act i.e., Act XXXI of 1958, which came into force on 1st October, 1958).