Appeal by special leave from the judgment and decree dated November 30, 1960, of the Patna High Court in Miscellaneous Judicial Case No.
That place was found to be disadvantageous for the appellants business as sugar cane of good quality was number available in sufficient quantity in the neighbourhood and also as it suffered from ravages of flood.
350 of 1962.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The Judgment of the Court was delivered by SARKAR J. This case does number seem to us to present any real difficulty.
799 of 1958.
It arises out of a reference to the High Court of Patna of two questions both of which were answered by the High Court against.
It had its factory originally at a place called Sitalpur.
D. Karkhanis and R. N. Sachthey, for the respondent.
S. Pathak and G.G. Mathur, for the appellant.
Mr. Pathak sought to 1 1905 5 T.C.160.
1963, April 10.
That claim was rejected.
The appellant is.
the assessee, the appellant in this Court.
