1970 (2) TMI 116

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....red under article 226 of the Constitution of India is directed against the order passed by the Commercial Tax Officer, 1st Circle, Gadag, (respondent) on 7th June, 1967, under rule 38 of the Mysore Sales Tax Rules, 1957. The petitioner is a dealer carrying on business in cereals. Sale of cereals was not chargeable to sales tax under the Mysore Sales Tax Act, 1957 (hereinafter called the "Act"). Bu....

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....section (3) to section 43 of the Act. The said sub-section (3) reads thus: "(3) Notwithstanding anything contained in this Act, where in respect of the sale or purchase of any goods, the rate of tax (hereinafter referred to as the original rate) is revised, or no tax is payable, from any date during any year, the turnover of a dealer or other person during the period up to that date in that yea....

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....t Rs. 1.50 per thousand works out to Rs. 2,974.50. His turnover for the period from 1st October, 1962, till 28th October, 1962, was Rs. 1,28,211.16. The licence fee on the said turnover of Rs. 1,28,211.16 works out at Rs. 645. The petitioner does not dispute that the licence fee of Rs. 645 is chargeable on the turnover for the period subsequent to 1st October, 1962, His contention is that he was n....