In the above group of appeals, some relate to the assessment years 1962 63, and 1963 64.
Appeals by certificate from the judgment and order dated March 25, 1969 of the Madras High Court in W.P. Nos.
884 885/71 .
227 and 228 of 1967 and Civil Appeals Nos.
2184 2195/69 .
in C. As.
1020 Civil Appeals Nos.
21 and 22 of 1970.
They raise companymon questions of law.
198 199 and T. C. Nos.
2184 2195 of 1969 and 498 to 502 of 1970.
2184 2195/69 , Respondent No.
2 in C.A. Nos 498 500 and Respondent in C.A. Nos.
V. Rangam and A. Subhashini for the appellants.
Solicitor General of India, D. S. Dang, H. K. Puri, S. K. Dhingra and Krishna Sen for the respondents in C. A. Nos.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
501 502 The Judgment of the Court was delivered by HEGDE, J. These appeals by certificate can be disposed of by one judgment.
21842195 of 1969, 498 to 502 of 1970 884 to 885 of 1971.
Again by its order dated June 24, 1959, it stipulated that the packing charges for cement for the period companymencing 1st July to 30th September 1959 will be Rs.
1 25 per ton to companyer incidental charges.
11.04 per ton, in new gunny bags.
T. Desai, A. V. Rangam, K. Venkataswami and A. Subhas him for the appellants in C. As.
It is admitted that the Central Government by its order dated March 26, 1959 informed all, companycerned thus Packing charges for cement for period companymencing to First April to Thirtieth June Nineteen Fifty nine will be Rupees Eleven Decimal five four per ton in New Gunny Bags.
884 to 885 of 1971.
Appeals by certificate from the judgment and order dated March 2, 1970 of the Madras High Court in Tax Case Nos.
The relevant assessment years with which we are companycerned in these appeals are assessment years 1959 60, 1960 1961 and 1961 1962.
The Central Government by its letter dated December 26, 1959 informed the Staff Trading Corporation that it has accepted the Tariff Commissions recommendations in respect of the fixa,ion of the packing char es and the principle that would be adopted was on the basis of the average of the maximum and minimum market price of the packing material during each week of the9 months immediately preceding the quarter for which the charges were to be in force plus Rs.
On September 27, 1 963, this rule was recast thus All amounts falling under the following three heads, when specified and charged for by the dealer separately, without including them in the price of the goods sold freight charges for packing, that is to say, companyt of packing materials and companyt of labour, charges for delivery and other such like services.
4161 4164 4246 4249 of 1965 and Writ Petitions Nos.
