P PUTHOORVANA RAWTHER DINDIGUL Vs. STATE OF MADRAS

JUDGEMENT

(1.) THE petitioner before us is a dealer in raw hides and skins, tanning barks, myrobalams and other articles in Dindigul. During 1959-60, he showed a turnover of Rs. 2, 45, 878 and odd relating to myrobalam. THE sales fell before 1st October, 1960. During the period prior to that date, which includes the period of assessment, the provision for single point levy in item 59 of the First Schedule of Madras Act I of 1959, read thus : "wattle bark including dyeing and tanning materials- at the point of last purchase in the State - at 3 per cent. " After 1st October, 1960, this item was amended as : " Wattle bark, avaram bark, konnam bark, wattle extract, quobracho and chestnut extract - at the point of last purchase in the state - at 1 per cent. " *

(2.) IT is common ground that the assessee sold the above quantity of myrobalam to tanners in the State. The view of the department was that since myrobalam could also be used for medicinal purposes and also for making of ink, it could not come under the aforesaid description for single point levy, as it was before 1st October, 1960. The Tribunal, to whom the assessee appealed, was also of the same view. IT also said that the subsequent amendment of item 59 of the First Schedule could be utilised to interpret the earlier provision, and, so interpreted, myrobalams would not be a tanning material. Therefore the prayer of the assessee for excluding it from his assessable turnover was rejected. He has come before us in revision.