AIR 1957 KERALA 76 ::1957 Ker LT 312 ::1957 Ker LJ 191 ::(1957) 8 STC 336

Kerala High Court

Hon'ble Judge(s): M. S. Menon , J

(A) Travancore Cochin General Sales Tax Act (11 of 1125) , S.12(2)(b) Proviso— Sales Tax - Non-compliance with - Issue of writ. Constitution of India , Art.226— Even if there is no compliance with the proviso to S. 12 (2) (b), no writ can issue where no damage whatever has occurred to the assessee, as where the total turnover returned is accepted by the assessing authority and no variation is made in the figure.(Para 4) Anno : AIR Com., Const. of India, Arts. 32 and 226, N. 17 (e). (B) Travancore Cochin General Sales Tax Rules (1950) , R.20(1)— Sales Tax - Oil manufactured by registered dealer. It is impossible to say that any oil manufactured by a dealer who was unregistered at the time of the manufacture is nonetheless oil manufactured by a registered dealer simply because the dealer chose to obtain a certificate of registration subsequent to the completion of the manufacture.(Para 7) (C) Travancore Cochin General Sales Tax Rules (1950) , R.17(1), R.17(2), R.17(3), R.17(4), R.17(5)— Sales Tax - Non-compliance with R.17(1). Where an assessee has not complied with the provisions of R. 17 (1), the ....