State of Kerala Vs. K.M. Charia Abdullah and Co. - Court Judgment
|Court||Supreme Court of India|
|Judge|| J.C. Shah,; K. Subba Rao and; S.M. Sikri, JJ.|
|Reported in||AIR1965SC1585; 1SCR601; 16STC875(SC)|
|Acts||Madras General Sales Tax Act, 1939 - Sections 12(2); Madras General Sales Tax Rules, 1939 - Rule 14A|
|Appellant||State of Kerala|
|Respondent||K.M. Charia Abdullah and Co.|
.....general sales tax act, 1939, had claimed the exemption in respect of certain transactions on the ground that they were the commission sales - the deputy commercial tax officer had granted the exemption and assessed the tax only on rest of the turnover - it was held that high court had erred in declaring the rule to be ultra vires and hence, should be set aside - it was further stated that the proceedings should be remanded to the high court for disposal according to the law - letters patent (patna)c1ause 10: [tarun chatterjee & h.l. dattu, jj] appeal - dismissal on ground of delay held, high court should not make observation on merits of appeal.
limitation act (36 of 1963)section 5: [tarun chatterjee & h.l. dattu, jj] condonation of delay in filing of appeal belatedly -.....order by court 25. in accordance with the opinion of the majority, the order of the high court declaring rule 14-a to be ultra vires is set aside and the proceedings are remanded to the high court to be dealt with according to law. there will be order as to costs. 26. appeal allowed and proceedings remanded.
25. In accordance with the opinion of the majority, the order of the High Court declaring rule 14-A to be ultra vires is set aside and the proceedings are remanded to the High Court to be dealt with according to law. There will be order as to costs.
26. Appeal allowed and proceedings remanded.