Those assessments were made under the Madras General Sales Tax Act, 1939, read with the Rules framed thereunder.
The assessments in question ware made after 1959 Act came into force.
The 1939 Act was replaced by the Madras General Sales Tax Act, 1959 Madras Act 1 of 1959 .
2278 of 1969 relates to his assessment for the assessment year 1958 59.
2277 of 1969 relates to the assessment of sales tax on the respondent for the assessment year 1957 58 and Civil Appeal No.
S. Hegde, J. These are appeals by certificate.
The respondent has number put in his appearance.
Civil Appeal No.
