K C ANTONY Vs. STO ERNAKULAM

JUDGEMENT

(1.) THE petitioner was assessed to sales-tax in respect of his transactions in copra for the year 1959-60. THE assessment was under the General Sales Tax Act, 1125. .

(2.) IN Poulose Bros. v. State of Kerala (1963-14 S. T. C. 40) this court held that an assessment of the turnover relating to the last purchase of copra is not possible in view of the defective wording employed when the General Sales Tax act, 1125, was amended by the General Sales Tax (Second Amendment) Act, 1958. The amending Act came into force on 1-4-1958.

(3.) THE General Sales Tax Act, 1125, however, was not in existence at the time Ordinance No. 1 of 1964 was promulgated and Act No. 8 of 1964 was passed. It had been repealed earlier - on 1-4-1963 - by the Kerala General sales Tax Act, 1963. THE contention on behalf of the petitioner is that as the general Sales Tax Act, 1125, had disappeared by the time Ordinance No. 1 of 1964 and Act No. 8 of 1964 were placed on the Statute-Book, it is not possible to amend the General Sales Tax Act 1125, and that as a result Ordinance No. 1 of 1964 and act No. 8 of 1964 should be considered as totally ineffective for the purpose of getting over the impact of the decision in (1963) 14 STC. 40.