STATE OF KERALA Vs. N SAMILYER

JUDGEMENT

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

(2.) THIS appeal by special leave is derected against the judgement of the High court of Kerala the judgement of the High court of Kerala in Tax Revision Case No. 44 of 1960.

(3.) ACT 12 of 1957, by S. 15 inter alia repealed the Madras General Sales Tax ACT, 1939, as In force in the Malabar District, referred to in Ss. (2) of S. 3 of the States Reorganisation ACT, 1956. Section 3(5) of the General Sales Tax ACT, 1125, is in the same terms as S. 3(5) of the Madras General Sales Tax ACT, reproduced above. Section g (vil) of the General Sales Tax ACT (corresponding to S. 5 of the Madras General Sales lax ACT) provides as follows: