and accessories.
For manufacturing parts of the machinery, the companypany maintained a foundry and in 1952 it purchased two arc furnaces for a sum of Rs.
Appeal by special leave from the judgment and order dated October 22, 1964 of the Madras High Court in Tax Case No.
197 of 1963 Revision No.
A revision petition was presented to the High Court of Madras under s. 38 of the Madras General Sales Tax Act Act 1 of 1959 read with s. 9 3 of the Central Sale Tax Act, 1956 Act LXXIV of 1956 , hereinafter called the Madras Act and the Central Act respectively.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
manufacture and sale of machinery and parts of machinery. ,
731 of 1966.
T. Desai and T.A. Ramachandran, for the respondent.
The respondent companypany carried on business at 38, Mount ROad, Madras.
K. Sen and A.V. Rangam, for the appellant.
4,20,000 being the sale price of two arc furnaces which had been purchased in 1952 and sold in 1958.
The Judgment of the Court was delivered by Grover, J. This is an appeal by special leave in which the sole question for decision is whether the respondent companypany was liable to pay sales tax on an amount of Rs.
its main business being the.
