A P MARIAPPA MUDALIAR Vs. STATE OF MADRAS

JUDGEMENT

(1.) THE petitioner is a dealer in handloom and mill cloth at Chennimalai, Coimbatore District. For the year 1957-58 the Deputy Commercial Tax Officer, Erode (Rural) assessed him under the Madras General Sales Tax Act on a turnover of Rs. 3, 41, 948-82 nP. He appealed to the Appellate Assistant Commissioner, Commercial Taxes, Coimbatore, and obtained a modification in regard to the rate of assessment on a portion of the turnover but otherwise failed. He preferred a further appeal to the Sales Tax Appellate Tribunal, Madras, and disputed the assessment of tax at the rate of 8 per cent. on the turnover of Rs. 88, 732-73 nP. This turnover is comprised of the following items :

(2.) TURNOVER of sales of fine and superfine cloth Rs. 7, 194-65 nP. from 1st September, 1957 to 12th December, 1957 Total Rs. 89, 737-73 nP. The petitioner's contention was that the additional rate of 8 per cent. levied under the Madras Medium Cloth (Sales Tax) Act of 1954 (Act XLI of 1954) as modified by an amendment of the year 1957 was not leviable as that Act was repealed on and from 1st April, 1958, by Madras Act II of 1958. The Tribunal negatived this contention and dismissed the appeal. The revision petition has been preferred against the said order. The only question that arises for determination is whether the turnover of Rs. 89, 737-73 nP. relating to sale of medium, fine and superfine cloth should suffer an additional tax at the rate of 8 per cent. besides the ordinary levy under the charging section, section 3 of the Madras Act XLI of 1954 as amended by Madras Act XXIII of 1957. The relevant provision of that enactment reads thus :Section 3(1) :