Appeal by certificate from the judgment and order dated 7th day of August 1967 of the Allahabad High Court in Special Appeal No.
D. Karkhanis and O. P. Rana, for the respondents.
C. Chagla, Suresh Sethi, R. K. Maheshwari, Maya Krishan and B. P. Maheshwari, for the appellant.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The assessee in this case is a manufacturer of oil and the assessee appears to have purchased groundnuts in large quantity for the manufacture of oil.
1352 of 1970.
94 of 1967.
