Judgment

S. K. DAS, J. : This is an appeal by special leave from the judgment and Order of the High Court of Madhya Pradesh dated December 14, 1959, by which the said High Court quashed an assessment of sales tax made against the respondent for the assessment year 1956-57. The appellants before us are the State of Madhya Pradesh, the commissioner of Sales Tax Madhya Pradesh and the Sales Tax Officer, Circle No. 2, Indore.

2. We may first state the circumstances under which the respondent was assessed to sales tax and the reasons for which the High Court quashed the said assessment. The respondent carried on the business of importing and selling different types of footwear in the State of Madhya Pradesh under the name and style of Munwar Shoe Company, Indore, During the assessment year 1956-57 the taxable turnover of the goods sold by the respondent was determined to be a little over Rs. 60,000, and he was assessed top sales tax on his taxable turnover in accordance with item 32 of Sch. 3 of the notification dated October 24, 1953 issued under S. 5 of the Madhya Bharat Sales Tax act, 1950 (Act 30 of 1950) (hereinafter referred to as the Act). Sections 3 of the Act is charging section