M A ABBAS AND CO MADRAS Vs. STATE OF MADRAS

JUDGEMENT

(1.) THE assessee is a dealer in hides and skins and the assessment is in respect of the assessment year 1957-58 under the Central Sales Tax Act: The department brought to tax a turnover of Rs. 4,36,526 at one per cent under Sec. 8 (1) of the act and a turnover of Rs. 1,15,928 at two per cent under Sec. 8 (2) of the Act. The petitioners objected to the levy under the Central Sales Tax Act contending that the relevant provisions of that Act had not been brought into force by a proper and valid notification and that the levy of tax at two per cent under S. 8 (2) of the Act is illegal being discriminatory. These contentions failed before the Sales tax Appellate tribunal and the same contentions are now pressed before us.

(2.) ORIGINALLY the petitioners appear to have claimed that they were only agents in putting through the sale transactions, and, that, therefore, no inter-State sales were involved. This contention was examined and found to be not established and that contention has now been abandoned.

(3.) WE have in T. C. Nos. 171 to 173 of 1960 separately dealt with the question of the validity of the, notification bringing Sec. 6 of the Act into force and similar contentions advanced in these cases have been repelled by us. Following that decision, we hold that the attack upon the validity of the notification must fail.