1950 (10) TMI 7

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....ioners are dealers in salt which is exempted from sales tax. The salt was sold packed in gunnies. Though the turnover of the business was over Rs. 10,000 the petitioners did not submit a return as salt was exempted from tax as they bonafide believed that they were not dealing in gunnies. The petitioners no doubt charged the pur- chasers for gunnies also. The present prosecution is for failure to s....

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....t considering the scheme and the purpose of the Act, this is the view that must be taken of the section. In support of his argument, Mr. M. Subbaraya Aiyar relies on Astor v. Perry: Duncan v. Adamson(2). In the above decision Lord Macmillan observes as follows: " 'I think,' said Lord Herschell(3), 'that giving to the language of the enactment its natural meaning the facts stated do apparently brin....