1955 (9) TMI 39

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....YAR N. JJ.   K.S. Krishnaswami Iyengar, Senior Advocate (S. Subramaniam, Advocate, with him), for the appellants.   K.B. Asthana and C.P. Lal, Advocates, for the intervener.   V.K.T. Chari, Advocate-General of Madras (R. Ganapathy Iyer, K. Veeraswami and P.G. Gokhale, Advocates, with him), for the respondent.  The Judgment of the Court was delivered by   CHA....

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....thin that State. His objections were overruled by the Deputy Commercial Tax Officer, the Commercial Tax Officer of Malabar and the Board of Revenue. Thereupon, he filed a suit O.S. No. 25 of 1948 in the Subordinate Judge's Court, Cochin, for a declaration that the assess- ment was unauthorised, illegal, and ultra vires. The Subordinate Judge dismissed his suit, and on appeal, the High Court of Mad....

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....within the definition of the term found in the Madras General Sales Tax Act and he was properly assessed. Mr. K.S. Krishnaswamy Iyengar, the learned counsel for the appellant, challenged firstly the finding that the contracts of sale were entered into in Fort Cochin, and he contended that there was no evidence to justify it. There is the evidence of the 3rd witness for the defendant in support of ....