J V GOKAL AND CO PRIVATE LIMITED J V GOKAL AND CO PRIVATE LIMITED J V GOKAL AND CO PRIVATE LIMITED J V GOKAL AND CO PRIVATE LIMITED Vs. ASSISTANT: COLLECTOR SALES TAX INSPECTION :BOMBAY CHAMBER OF COMMERCE AND: INDUSTRY BOMBAY;:GILL AND: CO P LTD

JUDGEMENT

(1.) THE following Judgment of the court wasdelivered by :

(2.) THIS is a petition under Art. 32 of theConstitution for quashing the order of the first respondentdated 9/02/1959, setting aside the order of thesecond respondent allowing a deduction of an amount of Rs.1,86,42,730-15-0 from the Petitioners sales tax turnover onthe ground that the said amount was not liable to tax byvirtue of s. 46 of the bombay Sales Tax Act, 1953 (Act IIIof 1953), (hereinafter called the Act).

(3.) MR. Purshottam Tricumdas, appearing for the petitioner,raised before us the following contentions: (1) Under Art.286(1)(b) of the Constitution, as it stood before theConstitution (Sixth Amendment) Act, 1956, the sales inquestion were not liable to sales tax inasmuch as they tookplace in the course of import of thegoods into the territory of India; (2) the said sales wereexempted from sales tax by the Bombay State under theexplanation to Art. 286(1) of the Constitution, as the goodswere delivered for the purpose of consumption in Statesother than Bombay; (3) the sales were effected outside theState of Bombay i.e., New Delhi, and therefore they werealso exempted under Art. 286(1)(a) of the Constitution; and(4) the first respondent could have only interfered with theearlier order of assessment under s. 15 of the Act withinthree years from the end of the assessment year 1954- 55,i.e., 31/03/1955, and that the said period havingelapsed, he had no power to interfere in revision under s.31 of the Act.