civil appellate jurisdiction civil appeal number 4160 of 1985 from the judgment and order dated 25.
1974 this question has become c material since the rate of purchase tax was increased from 3 to 5 with effect from 1st july 1974.
a m. ansari markose vellpally and d. n. misra for the respondent the judgment of the companyrt was delivered by bhagwati j. the sole question which arises for determination in this appeal is as to what is the rate at which the goods which had been purchased earlier and which were in stock with the assessee on 30 6 74 were assessable to purchase tax when the purchases were found to be last purchases as a result of events which took place subsequent to 30.
