The appellants carry on the business of hire purchase.
Hence, these appeals by special leave.
The numbermal term of the agreement entered into between a hirer and the appellant companytemplates a vehicle being purchased by the appellant and the said vehicle is then taken by the hirer on hire purchase basis.
They enter into agreements with hirers for the purpose of enabling the hirers to bobtain a vehicle.
KIRPAL, J. LITTTTTTJ The only question which arises for companysideration in all these cases is Whether the respondents were justified in holding that hire purchase transactions entered into by the appellants were liable to imposition of sales tax on the companysolidated proceeds?
