HASSAN Vs. SALES TAX OFFICER, MANJERI

JUDGEMENT

(1.) THIS batch of writ petitions challenges the legality of the General Sales Tax (Amendment) Act, 1960 (III of I960). The aforesaid Act consists of 4 Sections. The first contains the Title, and the fourth is concerned with the repeal, which leaves the following sections:

(2.) AMENDMENT of Section 5, Act XI of 1125 -

(3.) (1) Save as provided in sub -rule (2). the gross turnover of a dealer for the purposes of these Rules shall be the amounts for which goods are sold by him.