1951 Supreme(Mad) 357
P.V.RAJAMANNAR, RAGHAVA RAO, VENKATARAMA AYYAR
Kandula Radhakrishna Rao – Appellant
Versus
The Province of Madras represented by the Collector of West Godavari, Eluru – Respondent
Advocates:
P. Somasundaram and M.C.V. Ramanujachari for Appellants and the Government Pleader (P. Satyanarayana Raju) for Respondent in Appeal No. 365 of 1947.
N.C.V. Ramanujachari for Appellant and the The Government Pleader (Pi Satyanarayana Raju) and C. Vasudeva Mannadiar for Respondents in Appeal No. 447 of 1947.
The Government Pleader (P. Satyanarayana Raju) for Appellant and C.V. Dikshitulu for Respondents in Appeal No. 641 of 1947.
P. Somasundaram and M. Nagaramayya for Appellant and The Government Pleader (P. Satyanaryana Raju) and K.N. Karunakaran for Respondents in Appeal No. 468 of 1947.
P. Somasundaram and N.C.V. Ramanujachati for Appellant and The Government Pleader and K. N. Karunakaran for Respondent in Appeal No. 551 of 1947.
The Advocate-General (V. K. Thiruvenkatachari) appeared with the Government Pleader in all the cases.
The Chief Justice.-These appeals have been posted before a Full Bench because of a conflict of opinion between Division Benches of this Court (Province of Madras v. Sivalakshminarayana1, and Provincial Government of Madras v. Veerabhadrappa2) on the interpretation of some of the provisions of the Madras General Sales Tax Act, Madras Act IX of 1939. All these appeals arise out of suits filed for the recovery of amounts of sales tax alleged to have been illegally levied from the respective plaintiffs. Appeal Nos. 365, 468 and 551 of 1947 arise out of three original suits Nos. 12, 33 and 34 of 1946 which were disposed of by a common judgment by the learned District Judge of West Godavari at Ellore. All these suits were dismissed and the plaintiffs are the appellants before us. Appeal No. 447 of 1947 is from the decree dismissing O. S. No. 37 of 1945. This suit was disposed of by the same learned Judge who disposed of the three first mentioned suits. O. S. No. 93 of 1946 from which Appeal No. 641 of 1947 is the appeal was,, tried by another Judge, the learned Subordinate Judge of Ellore, who took a view different from that of the learned District Judge of West Godavari and decreed the
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