M APPUKUTTY Vs. STATE

JUDGEMENT

(1.) The Deputy Commercial Tax Officer, Kozhikoda II, assessed the petitioner to sale-tax on a net turnover of Rs. 12,56,178-14-0 for 1952-53 by his order dated 27-3-1954 (Ext. A). The assessee appealed to the Commercial Tax Officer, Malabar (South). The appeal was dismissed by an order dated 24-5-1954 (Ex. B.).

(2.) By an order dated 31-3-1956 the Deputy Commissioner of Commercial Taxes, Coimbatore Division, ordered as follows:

(3.) The assessee challenged the correctness of this order before the Kerala Sales Tax Appellate Tribunal, Trivandrum, but without success. The order of the Sales Tax Appellate Tribunal is dated 23-3-1957 (Ext. D). It is the correctness of the said order that is challenged before us by this petition under Section 12-B of the Madras General Sales Tax Act, 1939.