DRAKSHARAPU KRISHNAMURTI Vs. PROVINCE OF MADRAS

JUDGEMENT

(1.) THIS is an appeal against the judgment and decree of the principal Subordinate Judge, Vizagapatam , in o. S. No. 110 of 1947. the plaintiffs are the appellants. The facts are briefly these. The plaintiffs filed the suit for a declaration that the levies, impositions and collections of sales tax from them by the defendant, the State of Madras represented by the Collector of Vizagapatam (now the State of Andhra represented by the Collector of Vizagapatam), for the years 1944-45 and 1945-46 were illegal and ultra vires as they were mere commission agents not liable to sales tax under Section 8 of the Act, and for the recovery of Rs. 5, 019-12-0, thus illegally collected from them, with subsequent interest and costs. The defendant vigorously contested the suit. The learned Subordinate Judge framed the following issues :- 1. Whether the business on the turnover of which the suit amount was levied, was one of commission agency liable to be exempted under the terms of the licence granted to plaintiffs "

(2.) WHETHER the plaintiffs have no right of suit in the Civil Court"