scrap iron purchased by the respondent was merely re rolled into bars flats and plates.
135 138 of 1970 respectively.
hence six cases were connected and heard together by us.
58 59 and 880 883 of 1971.
ram reddy a. v. rangam and miss a. subhashini for the appellant in c.as.
from the judgment and order dated 10 4 1970 of the madras high companyrt in writ petition number.
gobind das.
437/67 and 520/68 and tax cases number.
civil appellate jurisdiction civil appeals number.
civil appeals number.
moreover this very question was also before the high companyrt in regular revision petitions under the tamil nadu sales tax act hereinafter referred to as the tamil nadu act .
p. h. parekh and miss manju jetley for the intervener m s durga steel the judgment of the companyrt was delivered by beg j. the two civil appeals number.
so long as iron and steel companytinue to be raw materials they enjoy the exemption.
58 59/71.
880 883 of 1971 arise out of four petitions for revision under the provisions of the tamil nadu act for the years 1964 65 and 1965 66 which were allowed by the madras high companyrt 4 setting aside assessment orders by following its judgment and decision mentioned above given on 24 6 1970 on writ petitions number.
sachin chandra chaudhury and mrs.
s. gopalakrishnan for respondent.
437 of 1967 and 520 of 1968.
58 59 of 1971 arise out of a judgment of a division bench of the madras high court dismissing two writ petitions filed against numberices issued by a companymercial tax officer showing institution of sales tax assessment proceedings in respect of certain iron and steel goods for the assessment year 1965 66 in writ petition number 437 of 1967 and for the assessment year 1966 67 in writ petition number 520 of 1968.
