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MOOTHAM, AGARWALA
STATE OF UTTAR PRADESH – Appellant
Versus
KANHAIYA LAL MAKUND LAL SARRAF – Respondent
( 1 ) THIS is an appeal from an order of Chaturvedi J. dated 30-11-1954. The respondent firm is a dealer in bullion and in gold and silver ornaments, and as part of its business it entered into forward contracts in silver. In respect of such contracts it was assessed to Sales Tax for the years 1948-49, 1949-50 and 1950-51 in the sums of Rs. 150/12/-, Rs. 474/- and 741/- a total of Rs. 1,365/12/- and these amounts were duly paid. In 1952 this Court held in -- budh Prakash Jai Prakash v. Sales Tax Officer, Kanpur, AIR 1952 all 764 (A), that the provisions of the U. P. Sales Tax Act purporting to impose a sales tax on forward contracts were ultra vires -- a decision later upheld by the Supreme Court in the --sales tax Officer Pilibhit v. Budh Prakash Jai Prakash, AIR 1954 SC 459 (B) -- and thereupon the respondent firm applied to the Commissioner of Sales Tax U. P. , for a refund of the aforesaid sum of Rs. 1,365/12/ -. A refund was refused, and the respondent firm filed the petition out of which this appeal arises praying for the issue of a writ of mandamus requiring the Sales Tax Officer, the Commissioner of Sales Tax and the State Government to refund the sum of Rs. 1,
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