Appeal from the judgment and Orders dated 23 3 1971 and 22 4 1971 of the Madras High Court in Writ Petitions Nos.
in the companyrse of export.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
Srinivasan, I. Subramaniam and Mrs. S. Gopalakrish nan for the Appellants.
Purasaran, Advocate General for the State of Tamil Nadu, A. V. Rangam and Miss A. Subhashini for the Respond ents.
1088/70 and 1316/71.
The raw hides and skins are companyverted into dressed hides and skins and are sold either locally or.
The appellants by means of writ petitions challenged the validity of items 7 a and 7 b of the Second Schedule to the State Act.
1577 and 1579 of 1971.
The matter relates to the assessment year 1968 69 and the dispute between the parties arises because of the inclusion in the turnover of the sale and purchase price of some of the above goods.
The Judgment of the Court was delivered by KHANNA, J. These appeals by special leave are against the judgment of Madras High Court whereby, that companyrt re pelled the challenge to the validity of items 7 a and 7 b of the Second Schedule to the Madras General Sales Tax Act, 1959 hereinafter referred to as the State Act .
