1952 (3) TMI 27

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....rticle 226 of the Con- stitution, praying that this Court may be pleased to issue writs of certiorari and prohibition, quashing the assessment order issued to the applicant and prohibiting the Sales Tax Officer from realising sales tax on crushed and sieved tobacco. The applicant is a tobacco merchant and holds certain licences granted under the Central Excise and Salt Act (Act 1 of 1944). His ....

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....en decided by Government that crushed and sieved tobacco leaves will not be treated as manufactured product. His grievance is that the Sales Tax Officer now proposes to levy a sales tax on crushed and sieved tobacco and that, in fact, what he calls a provisional assessment has been made on his sales of such tobacco for the year ending 1951. He, therefore, prays that this Court may intervene to pro....