TaxTMI 
TaxTMI 
1959 (12) TMI 24
X X X X Extracts X X X X
X X X X Extracts X X X X
.... for the assessment year 195556 had reported a net turnover of Rs. 2,68,641-14-4, having claimed on the turnover exemption of Rs. 11,81,158-2-3, which represented sales of beedi and beedi tobacco. The assessee's accounts were not accepted by the Deputy Commercial Tax Officer, who estimated the taxable turnover to be Rs. 10,05,701-11-3. The revision petitioner had taken two objections to the propos....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nal has dismissed. This revision has been filed against the dismissal, and the question formulated for decision in the petition is: "Whether on the facts and circumstances of the case, the sales effected by the petitioner are liable to be assessed under section 5(vii) of the Madras General Sales Tax Act." The learned counsel for the petitioner has argued that the taxing authorities have erred in ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... "by the dealer" in the main clause, and the amendment was made to operate retrospectively. The clause after the aforesaid amendment reads as follows: "The sale of cigar and cheroots at less than two annas per cigar or cheroot, and beedi, snuff, chewing tobacco or any other product manufactured from tobacco shall be liable to tax under section 3, subsection (1), only at the point of the first sale....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l persons and the word "first" clearly shows what other sales were being exempted from the tax. The clause next shows that such a first sale must be effected within the State of Madras, and the third condition is that the sale must be by a dealer who is not exempted. To put it differently the word "first" separates the sale liable to tax from several others effected in the State of Madras which wo....