1958 (9) TMI 66

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....ered by CHANDRA REDDY, C.J.-The problem posed for solution in this Tax Revision Case is whether Co-operative Milk Supply Societies and Unions are exempt from payment of sales tax. The Tadapalligudem Co-operative Milk Supply Society Ltd., which was started in or about the year 1949, was levied tax on the sale of milk for the charging year 1954-55. The impost was with reference to sales to the consu....

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....for consideration is whether the petitioner could claim the benefit of this Act. We feel that it cannot be extended to the petitioner in view of section 3 of Act LII of 1952 which recites: "No law made after the commencement of this Act by the legislature of a State imposing, or authorising the imposition of, a tax on the sale or purchase of any goods declared by this Act to be essential for the l....

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....onferred by section 6(1) of the Madras General Sales Tax Act, 1939 (Madras Act IX of 1939), His Excellency the Governor of Madras hereby exempts Co-operative Milk Supply Societies and Unions (1) which have been formed on or after the 1st July, 1949, and (ii) which may hereafter be formed, from payment of sales tax under that Act for a period of three years commencing on and from the date of format....

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...., and in supersession of Revenue Department Notification No. 395 dated the 7th September, 1951, published at page 1361 of Part I of the Fort St. George Gazette, dated the 18th September, 1951, as subsequently amended, the Governor of Madras hereby exempts co-operative milk supply societies and unions from payment of sales tax in respect of all sales of milk by them except the sale to the actual co....