JUDGMENT

WANCHOO, J. –

This is an appeal on a certificate granted by the Kerala High Court relates to refund of sales tax collected by the appellant, State of Kerala, from the respondent. It appears that sales tax was assessed on the appellant by an order dated May 7, 1951. That order related to two periods, the second being from May 30, 1950, to March 31, 1951. The respondent in its writ petition claimed refund of Rs. 80,048-13-6 with respect to both the periods on the ground that sales on which this tax had been levied were exempt from tax under Article 286(1)(a) of the Constitution as it then stood. In the present appeal however we are concerned only with refund of Rs. 54,375-5-0 in respect of which relief has been granted by the High Court. The remember of the claim has been dismissed and the respondent not having appealed that has become final.

The circumstances in which this sales tax came to be levied are these. The respondent submitted returns for the period from May 30, 1950, to March 31, 1951, showing a net turnover of Rs. 23,02,776-1-9 and deposited necessary sales tax. The respondent's case further was that by mistake it did not claim exemption in connection with sales m