1964 (12) TMI 26

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....r the petitioner, an Industrial Co-operative Society, is liable to pay any sales tax in respect of the hire-purchase transactions entered into by it with its members. The proved facts of the case are that the petitioner supplies machinery to its members on hire-purchase basis. In its turn, it gets machinery from a Bombay firm known as the National Small Industries Corporation (Bombay) Private Ltd....

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..... Consequently, he levied sales tax on the turnover relating to those transactions. The question for decision is whether the explanation in question is ultra vires of the powers of the State Legislature. The said explanation is ad idem with explanation 1 to section 2(h) of the Madras General Sales Tax Act, 1939. The validity of the latter provision came up for consideration before the Supreme Cour....