Kerala Court June 1971 Judgments

N.K. Subramaniam Vs. State of Kerala

Court: Kerala

Reported in: [1971]28STC733(Ker)

P. Unnikrishna Kurup, J. 1. These tax revision cases arise out of a common order of the Sales Tax Appellate Tribunal, Trivandrum, and although the petitioners are different, the same question is involved in both the revision cases.2. The petitioners are dealers in coir-yarn residing at Parur in the erstwhile Travancore-Cochin State. They effected sales of coir-yarn to certain firms in Fort Cochin which was then part of Madras State. T. R. C. No. 12 of 1969 relates to the assessment year 1955-56 and T.R.C. No. 13 of 1969 relates to the assessment year 1954-55. When proceedings were initiated for levy of tax on the turnover relating to the sales to the firms in Fort Cochin, the assessee objected contending inter alia that the sales were in the course of inter-State trade exempt under Article 286(1)(b) of the Constitution and no tax was exigible. This contention did not find favour with the assessing authority and tax was levied. The appeals filed by the petitioners before the Appellate A...