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M. C. DESAI, J. SAHAI, D. P. UNIYAL, R. S. PATHAK, GANGESHWAR PRASAD
Ram Chand Textile – Appellant
Versus
Sales Tax Officer, Hathras, District Aligarh – Respondent
M.C. DESAI, C.J. : This is an appeal from a judgment of Brijlal Gupta, J. dismissing the appellants' petition for certiorari to quash assessment orders under the U.P. Sales Tax Act for the assessment years 1950-51 to 1955-56 and proceedings for realisation of the tax assessed for the years and mandamus calling upon the Sales Tax Officer and the Collector of Aligarh not to enforce the assessment orders the demand notices and the certificates of recover. The appellants are manufacturers of, and dealers ins cotton yarn and cloth upto 31-3-1954 they formed a partnership and the partnership manufactured and dealt in cotton yarn and cloth Section 3 of the U.P. Sales Tax Act has been amended several times. As originals enacted the section laid down that subject to the provisions of the Act every dealer would pay on turnover of each assessment year a tax at a certain rate. The suction as amended by Act No. VIII of 1954 provided that subject to the provisions of the Act every dealer would in each assessment year pay a tax at a certain rate on his turnover of the previous year to be determined in the prescribed manner Section 3-A was added by Act No. 15 of 1948 and has been amended
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