JOSEPH Vs. SALES TAX OFFICER, ALLEPPEY

JUDGEMENT

(1.) THE petitioner is a dealer in tea.The year concerned is the financial year which commenced on 1st April 1957 and ended on 31st March 1958.

(2.) ON 28th September 1957 the Government of Kerala issued a notification under section 5(vii)of the General Sales Tax Act,1125,converting the tax on tea to a single point tax with effect from 1st October 1957 and specifying the taxable point as the first sale in the State by a dealer who is not exempted from taxation under section 3(3)of the Act.On 1st October 1957 the petitioner had a stock of 693 3 / 4 lb.of tea which he had apparently purchased in the State prior to that date from dealers who were not exempt from taxation under section 3(3)of the Act.He sold that stock in the State subsequent to 1st October I 957.

(3.) THE date on which the notification came into force is of course material in determining the commence­ment of the liability.But it has nothing to do with the question as to which in a series of sales is the first sale in the State.That will always be the earliest in that series whether it took place prior to 1st October 1957 or subsequent thereto.