STATE OF KERALA Vs. GOVERDHAN HATHIBHAI AND CO

JUDGEMENT

(1.) These three appeals arise out of a common judgment passed by the High court of Kerala in three revision petitions made to it under section 15-B (i) of the General Sales Tax Act (Kerala) (Act ii. of 1125 M. E. ). These revision petitions related respectively to the assessment orders for the years 1953-54.1954-55 and 1957-58.

(2.) The respondent, a firm of traders, claimed in the assessment to sales tax for the aforesaid years exemption of certain sales of kerosene by it under a licence granted under section 9 of the Act. That claim gave rise to these appeals. Section 9 so far as relevant is in these terms:

(3.) It appears that during the relevant years' the respondent had obtained the kerosene under an agreement with Caltex (India) Ltd. made on June i, 1952. This is not in dispute. The respondent contended that under this agreement it was appointed Jgent of taltex (India) Ltd. for sale of kerosene on commission and on that basis claimed exemption under section 9. The appellant-State said that the agreement was one for sale of kerosene to the resound. / It is agreed that if under that agreement the respondent sad purchased the kerosene from Caltex (India) Ltd. , as an owner, hen -the Sales' by it of the kerosene could not have been on behalf of Caltex. (India) Ltd. , as its agent and it would not be entitled to exemption under section 9.