LIPTONS LTD Vs. MUNICIPAL STO ERNAKULAM

JUDGEMENT

(1.) O. P. 163/53 and S.T.R. 1/54 relate to the liability of the petitioners, Lipton & Company Ltd., to be assessed to sales tax on certain transactions for the assessment year 1123 which is the same as the accounting period, being the year ended 15th August 1948.

(2.) O. P. 133/55 is again by the same Lipton & Co., Ltd., disputing their liability to be assessed to sales tax on some transactions for the assessment year 1952-53.

(3.) As the questions arising in O.P. 133/55 are slightly different from those arising O.P. 163/53 and S.T.R. 1/54 we would consider O. P. 133/55 after giving our decision in O. P. 163/53 and the connected S.T.R. 1/54.