Case: State of Mysore Vs. Karnatak Coffee Company

SIKRI, J.1. This is an appeal by special leave by the State of Mysore against the judgment of the High Court allowing in part the application under Article 226 of the Constitution, of the respondent M/s. Karnatak Coffee Co. The High Court held that no tax was payable under the Central Sales Tax Act, 1956, in respect of the sales of coffee powder made by the petitioner during the period between July 1, 1957, and September 30, 1957. If the coffee powder had been sold by the assessee inside the State of Mysore instead of selling it in the course of inter-State trade, no sales tax could have been demanded from him under Mysore Sales Tax Act, 1948, or the Mysore Sales Tax Act, 1957.2. Our decision in the State of Mysore v. Y. L. Setty and Sons (Civil Appeal No. 165 of 1964 - Judgment pronounced on November 10, 1964; Since reported at [1965] 16 S.T.C. 231), which we have just disposed of, governs this appeal, as no other point was raised in the appeal. Accordingly, following our decision in State of Mysore v. Y. L. Setty and Sons, (Civil Appeal No. 165 of 1964 - Judgment pronounced on November 10, 1964; Since reported at [1965] 16 S.T.C. 231), we dismiss the appeal with costs.By the Court3.

Decision reasoning: 1[ds]Our decision in the State of Mysore v. Y. L. Setty and Sons (Civil Appeal No. 165 of 1964Judgment pronounced on November 10, 1964; Since reported at [1965] 16 S.T.C. 231), which we have just disposed of, governs this appeal, as no other point was raised in the appeal. Accordingly, following our decision in State of Mysore v. Y. L. Setty and Sons, (Civil Appeal No. 165 of 1964Judgment pronounced on November 10, 1964; Since reported at [1965] 16 S.T.C. 231), we dismiss the appeal with costs.By the Court