CMALLARAPPA AND SONS Vs. STATE OF MYSORE

JUDGEMENT

(1.) This revision petition raises an interesting question of law.

(2.) The petitioner is a dealer in raw wool. The State wants to assess him for the purchase of raw wool in the State of Myself during the period commencing from 25th October, 1957, and ending with 11th November, 1958. The petitioner contends that in view of section 7 of the Mysore Sales Tax Act (Act No. 25 of 1957), as it stood before its amendment in 1959, he is not liable to pay any tax in respect of his purchases during the period in question. His contention has been negatived by the authorities below and therefore he is before this Court.

(3.) Act 25 of 1957 came into force on 1st October, 1957. The charging section in that Act is section 5. Section 5(1) provides :