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1967 Supreme(Kar) 15

A.NARAYANA PAL, B.VENKATASWAMI
M. V. GOVINDARAJU CHETTY – Appellant
Versus
COMMERCIAL TAX OFFICER, HASSAN CIRCLE, HASSAN – Respondent


NARAYANA PAI, J.

( 1 ) OF the writ petitions mentioned above, all the petitions of 1965 and petitions Nos. 1256 to 1258 and 2121 to 2127 of 1966 have been admitted and notice served on the respondent. The respondent is represented by the learned Government Pleader.

( 2 ) THE remaining petitions of 1966, namely, Nos. 2724 and 2727 to 2733 are awaiting admission.

( 3 ) THE principal contention on behalf of the petitioners in all these cases is that the turnover subjected to tax under the Central Sales Tax Act could not have been rightly so subjected in view of the clear declaration of the law in three subsequent decisions of this Court reported in yaddalam Lakshminarasimhiah Setty and Sons v. State of Mysore ([1962] 13 S. T. C. 583), Mysore silk House v. State of Mysore ([1962] 13 S. T. C. 597) and Karnatak Coffee Company v. Commercial Tax Officer, Davangere ([1962] 13 S. T. C. 658), and the rulings of the Supreme court upon appeal in those cases reported in State of Mysore v. Yaddalam Lakshminarasimhiah setty and Sons ([1965] 16 S. T. C. 231), The State of Mysore v. Mysore Silk House ([1966] 17 s. T. C. 309) and The State of Mysore v. Karnatak Coffee Company ([1966] 17 S. T. C. 3




























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