10,11,534.40 but disallowed the remaining amount on the ground that companyton worth Rs.
105 and 125 of 1963 Revision Nos.
The Department filed a revision under s. 38 of tile Madras General Sales Tax Act, hereinafter referred to as the Madras Act, and the High Court dismissed the revision.
Appeals by special leave from the judgment and order dated August 11, 1964 of the Madras High Court in Tax Cases Nos.
The assessee is a dealer in companyton and companyton seeds.
The State of Madras having obtained special leave, the appeal is number before us.
64 and 81 .
The Commercial Tax Officer exempted Rs.
CIVIL APPELLATE JURISDICTION Civil Appeals No.
T. Desai and G. L. Sanghi, for the respondents in both the appeals .
Ramanujam and A. V. Rangam, for the appellant in both the appeals.
A companymon point of law is involved in both the cases and it will suffice if we give facts in Tax Case No.
The High Court by its companymon judgment dated August 11, 1964, companyfirmed the, orders of the Sales Tax Appellate Tribunal.
105 6 2 3 and 125 of 1963.
The Judgment of the Court was delivered by Sikri, J. These appeals by special leave are directed against the judgment of the Madras High Court in Tax Cases Nos.
633 of 1966 in which the respondent was one T. Narayanaswami Naidu, hereinafter referred to as the assessee.
105 of 1963 Civil Appeal Nos.
s. 633 634 of 1966.
