48 43 49 and 74 of 1966.
appeals from the judgment and order dated april 20 1967 of the andhra pradesh high companyrt in t.r.c.
on a further appeal by the assessees the sales tax appellate tribunal disagreeing with the companyclusion reached by the.
ram reddy and g. s. rama rao for the respondents in all the appeals .
1809 to 1812 of 1968.
but when the matter was taken up in revision to the high companyrt the high court reversed the decision of the tribunal and restored the order of the companymercial tax officer.
purchased the groundnut with which we are companycerned in these appeals.
the groundnut purchased by them was either entirely used by them for extracting oil or partly used for extracting oil and partly sold to others.
in all these appeals the assessees are admittedly millers.
civil appellate jurisdiction civil appeals number.
the companymercial tax officer came to the conclusion that a critical event took place when the assessees.
number.
c. chagla c. a. kanyaka prasad r. gopalakrishnan and p. mahanty for the appellants in all the appeals .
in appeal the assistant companymissioner upheld the order of the commercial tax officer.
the judgment of the companyrt was delivered by hegde j. in these.appeals by certificate a companymon question of law arises for decision viz.
companymercial tax officer as well as the assistant companymissioner came to the companyclusion that the turnumberers relating to the purchases of groundnut in question became exigible to tax either when the groundnut purchased was crushed by the millers or when the 3 48 same was purchased by the last purchasers.
