1960 (9) TMI 84

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....an appeal with a certificate under Article 132(1) of the Constitution granted by the former High Court at Nagpur. During the course of the hearing, the appellant applied under Article 132(3) for leave to appeal to this Court on the ground that other questions had been wrongly decided. We shall refer to that petition later.   The appellant is the proprietor of a firm called C. P. General Agency, and held a sales tax registration certificate for the period, November 13, 1947, to November 1, 1948. For that period, he filed a return under the Central Provinces and Berar Sales Tax Act, showing a gross turnover of Rs. 73,713-6-0, as sales of goods mentioned in schedule 1 of the Act, and Ps. 1,28,923-7-3, as sales of other goods. He also p....

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....h were exempt both by virtue of explanation to section 2(g) of the Sales Tax Act and Article 286 of the Constitution.   The petition, however, was for the only relief that the appeal should be ordered to be re-heard. The petition of the appellant was heard with others, in which the constitutional point was in the forefront. The High Court disposed of all the petitions by a common order, and dismissed them, relying upon the United Motors case [1953] S.C.R. 1069; 4 S.T.C. 133. It appears that the special point involved in this case was overlooked completely, and nothing was said about the competency of the appeal. It may be mentioned that when the petition was filed in the High Court, the decision of this Court in Hoosein Kasam Dada's....

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....have been made a long time ago, and it would not be proper for us to allow an application to be made in the course of the hearing, which is likely to take the other side by surprise. Even if we were inclined to allow the application, on the record of the appeal before us there is hardly any material to show beyond the argument of counsel that sales or contracts of sale did not take place before the goods had left the taxable territories. There is a faint allusion to it in the assessment order of the Assistant Commissioner, and even the petition does not make sufficient averments to sustain this plea.   In view of these reasons, we intimated counsel that we would dismiss the application to urge other grounds. The question of interpre....