1954 (7) TMI 19

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....tained goods from mills at Ahmedabad during the year 1949-50 for sale to dealers according to their allotments. Certain goods indented for by them were sold directly to wholesalers, i.e., wholesalers clearing the goods allotted to them by the Provincial Textile Commissioner, but goods of the value of about 11 lakhs of rupees were not cleared by the wholesalers with the result that the petitioners had to sell them to retailers. The total turnover of the petitioners for the. year was a sum of Rs. 33,32,000 odd, and out of this, as stated before, Rs. 11,61,433 represents sales to the retailers. The Deputy Commercial Tax Officer not only levied assessment on the footing of a sale to the extent of Rs. 33 lakhs odd by the petitioners but held tha....

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....as posted for being heard by a Bench. On the facts narrated by us earlier, it is clear that there is only one sale involved in the transaction of sale by the petitioners to the retailers and not two sales, one notional and another actual, as construed by the Deputy Commercial Tax Officer. On these facts, it is clear that the assessment in question cannot be sustained on the merits. Subse- quent to the present assessment and its attaining finality by reason of the order of the Board of Revenue, the Appellate Tribunal constituted under the Sales Tax Act has held in similar cases that there was only one sale which could be the subject of taxation under the Sales Tax Act. Mr. Veeraswami, the learned Government Pleader, does not support the a....