1953 (7) TMI 9

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....ent in the sales tax cases in The State of Travancore-Cochin and Others v. The Shanmuga Vilas Cashew-Nut Factory and Others(1), which went up from this Court, which judgment clarified the law on the matter. The agent of the petitioner appeared before the officer concerned and the result of the representation was that the officer found that the transactions in question were immune from the levy of ....

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.... and the affidavit proceed as though there was an order of final assessment made upon the petitioner, which, in fact, there was not. What there was, was a declaration of the immunity of the transactions from liability to sales tax which was provisionally made and which was, therefore, vacated, in view of the aforesaid decision of the Supreme Court. The notice demands merely the deposit of the amou....