Appeals by special leave from the judgment and order dated August 2, 1967 of the Madras High Court in Tax Cases Nos.
Ram Reddy A. V. Rangam and A. Subhashini, for the appellants.
The respondents are oil companypanies and it appears in the first of the appeals the respondent under the factories Act had to supply tea and edibles to its workmen for the canteen established by it.
It also supplies to its agents at companyt price or less than the companyt price advertisement materials such as calendars, purses and key chains.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
108 and 110 of 1967.
2120/69 .
2119/69.
A. Ramachandran, for respondent in C.A. No.
The Judgment of the Court was delivered by JAGANMOHAN REDDY, J. These are two appeals by special leave against the judgment of the Madras High Court.
Both the respondents also sell as scrap periodically unserviceable oil drums, rubber hoses, jerry cans, rims, unserviceable pipe fittings and old furniture.
2119/69 the chargeability to sales tax under the Madras General Sales Tax Act 1959 hereinafter called the Act as amended by Acts of 1961 and 1964 in respect of 1 advertisement materials 2 canteen sales 3 sale of scrap and 4 penalty have to be companysidered, while in Appeal No.
2120/1969 only the sales tax levied in respect of sale of scrap and penalty has been challenged.
in both the appeals .
2119 2120 of 1969.
T. Desai and A. K. Varma, for the respondent in C.A. No.
