P HAJI ABDUL WAHAB PERNAMBUT Vs. GOVERNMENT OF MADRAS

JUDGEMENT

(1.) THE petitioner in these two revision petitions is a firm of partnership doing business as dealers in hides and skins, and tanners. In respect of its business turnover in the year 1955-56 under the Madras General Sales-tax Act, the petitioner claimed three items of sale of tanned hides and skins ; (i) sale in favour of P. Haji Abdul Wahab and sons, Madras for Rs. 7,60,278 13-7; (ii) sale in favour of Messrs. Rallis India Ltd. For Rs. 11,77,329-2-0 and (iii) sale in favour of Messrs, gordon Woodroffe and Co. For Rs. 35198-0-3, as being exempt from taxation on the ground that they were sales which occasioned an export or that they were sales in the course of export to foreign territories. The Deputy Commercial tax officer, Gudiyattam held that the sales in favour of Haji Abdul Wahab and Sons, madras were export sales, but that the other two sales were local sales. There was an appeal to the Commercial tax Officer by the assessee which was however dismissed. The Commercial Tax Officer invoked his powers of revision and set aside the order of the Deputy Commercial tax Officer exempting the sales in favour Abdul Wahab and Sons as export Sales. On appeal by the assessee to the appellate Tribunal all the three sales have been held to be local sales not falling within the ban imposed under Art. 286 (1) (b) of the Constitution. "t' C No. 28 of 1959 is the revision petition directed against the said order of the Appellate tribunal.

(2.) THE petitioner filed an application for review of the order of the Tribunal in T. R. Appln No. 1 of 1959 but that application was dismissed. T. C. No. 146 of 1959 is the revision directed against the order of the Tribunal refusing review.

(3.) THE question that arises for consideration in these two revision cases is whether all or any of the three sales are not liable to be taxed on the ground that they are either sides which occasioned export or sales in the course of export out of India.