RALLIS INDIA LIMITED Vs. STATE OF MYSORE

JUDGEMENT

(1.) In this appeal under section 24(1) of the Mysore Sales Tax Act, 1957, the appellant challenges the legality of the order passed by the Commissioner of Commercial Taxes in C.T.R.P. No. 44 of 1962-63 on his file. He contends that the Commissioner had no jurisdiction to pass the order impugned.

(2.) The material facts of the case are as follows :-

(3.) In appeal the Deputy Commissioner of Commercial Taxes, Bellary, held that the assessee is not liable to tax on the turnover in question. He was of the opinion that in view of the notification dated 1st April, 1956, the assessee was not liable to pay any tax in respect of the turnover in question. It is difficult to understand the ratio of his decision. The assessee's learned counsel had not supported that order. It is clearly an erroneous order.