1965 (5) TMI 31

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....etticoats. From this it was deduced that the assessee sold stitched garments and quilts as well of a very nominal value. It was contended on behalf of the assessee before the authorities that since its turnover with respect to goods manufactured or produced for sale was less than Rs. 10,000, clause (a) of sub-section (5) of section 4 was not applicable to the assessee and it could be taxed only under clause (c) of sub-section (5) of section 4, as it then stood, if its turnover was Rs. 30,000 or more. The Chief Commissioner took the view that since the assessee's turnover included the sale proceeds, though of a very small amount, of manufactured goods also the assessee was liable to tax under clause (a) of sub-section (5) of section 4. In ot....

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.... tax under this Act on all sales effected after the date so notified. (5) In this Act the expression 'taxable quantum' means  (a) in relation to any dealer who imports for sale any goods into the State of Delhi, or manufactures or produces any goods for sale, 10,000 rupees; or (b) in relation to particular classes of dealers not falling within clause (a), such sum as may be prescribed; or (c) in relation to any other dealer, 30,000 rupees." Mr. S. N. Shankar, the learned counsel for the State, on the other hand, contends that even where a small part of sale proceeds is represented by manufactured goods then clause (a) of sub-section (5) is applicable and if the total sale proceeds are more than Rs. 10,000 comprising both of....