1950 (10) TMI 7

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.... 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 submit the return. The petitione....

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....pose 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 bring this case within it'. But he went ....