DEPUTY COMMISSIONER OF COMMERCIAL TAXES Vs. K. BHAKTHAVATSALAM

JUDGEMENT

(1.) This is, a revision petition filed by the State of Andhra against the decision of the Sales Tax Appellate Tribunal in T. A. No. 56-A of 1953.

(2.) The respondent is the son of one K. Janakiram Naidu, who was a railway contractor doing business under the name and style of K. Janakiram Naidu and Sons at Kodur. The father having died, the five sons of the said Janakiram Naidu, of whom, the 3rd is the respondent herein, executed a deed of partnership on 7-7-1943, in and by which they had mutually agreed to become partners subject to terms contained in the deed.

(3.) In the year of assessment 1949-50, there was a contract with the Railway in the name of the partnership for the construction of running rooms at Kondapuram. The D. C. T. O., assessed the respondent on a sum1 of Rs. 54,745/- allowing a deduction of 30 per cent, on his contract work as prescribed. The respondent preferred an appeal to the C. T. O., contending 'inter alia' that the firm of Janakiram Naidu and Sons alone should have been assessed as the business was that of the partnership and his individual business.