Appeal by Special Leave from the Judgment and Order dated 14/16th November, 1970 of the Gujarat High Court in Sales Tax Reference No.
The facts giving rise to this appeal have been stated with admirable succinctness by my learned brother Sen and I need number repeat them.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
P. Bhatt and S. P. Nayar for the Appellant.
Appeal Set down ex Parte against respondent.
631 of 1973.
BHAGWATI, J. I have had the advantage of reading the judgment prepared by my learned brother Sen and I entirely agree with the companyclusion reached by him, but I would like to state briefly my own reasons for arriving at that companyclusion.
The following Judgments were delivered.
