ranganadham chetty b. r. g. k. achar and r. n. sachthey for the appellant.
appeal by special leave from the judgment and order march 22 1960 of the andhra pradesh high companyrt in tax revision case number 88 of 1960.
the respondent did number appear.
civil appellate jurisdiction civil appeal number 473 of 1963.
the judgment of the companyrt was delivered by shah j. the respondents who are registered as dealers under the hyderabad general sales tax act 1950 carry on the business of tanning hides and skins and of selling the tanned skins in the town of hyderabad.
for the purposes of their business the respondents purchase undressed hides and skins and also tanning bark and other materials required in their tannery.
570417 12 4 o.s.
with special leave the state of andhra pradesh has appealed to this companyrt.
for the assessment year 1954 55 the sales tax officer circle iv hyderabad found that the total turnumberer of the respondents was rs.
april 8 1964.
