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Sep 18 1959

The State of Madras Vs. Asher Textiles Ltd. Cotton Yarn and Staple Fib ...

Court : Chennai

Decided on : Sep-18-1959

Subject : Sales Tax

Acts : Madras General Sales-tax Act, 1939 - Sections 2, 12-A(4), 12(1), 12-B, 12-B(4) and 22; Constitution of India - Articles 226, 286(1) and 286(2); Sales-tax Validation Act, 1956; Madras General Sales-tax Rules, 1931 - Rule 14(2); Code of Civil Procedure (CPC), 1888 - Order 41, Rule 33; Code of Civil Procedure (CPC), 1898 - Sections 115; Indian Income-tax Act - Sections 18-A, 18-A(5) and 35

Reported in : AIR1960Mad180; [1959]10STC584(Mad)

(1) These revision petitions are filed on behalf of the state of Madras and arise out of assessments to sales-tax in the years 1951-52 and 1952-53, with regard to the Asher Textiles, Tiruppur, the respondent herein....

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