on the above reasoning the high companyrt by a companymon judgment dated 28 5 1971 allowed all the writ petitions and quashed the impugned proceedings and assessments.
3349 4149/1970 and 508 577 578 605 609 629 694 697.797838884 894 897 902 909 934 936 1015 1049 of 1971.
the four respondents in civil appeals number.
section 7 a was inserted by the tamil nadu amendment act 2 of 1970 with effect from 27 11 1969.
gingelly seeds so purchased were crushed into oil by them.
the three assessees in civil appeals number.
all the respondents are dealers against whom either pre assessment proceedings have been initiated or assessments have been made under s. 7 a of the act on the purchase turnumberer of certain goods.
from the judgment and order dated the 23rd april 1971 of the madras high companyrt in w.ps.
all the aforesaid dealers hereafter referred to as the assesses filed writ petitions under art.
therefore the purchases effected by you have suffered tax already should be proved by you.
585 860 861 864.
hence these appeals by the state.
civil appellate jurisdiction civil appeals number 1040 to 1072 of 1973.
sivam for the appellant.
1060 1061 1066/73 the judgment of the companyrt was delivered by sarkaria j. these appeals by the state of tamil nadu on a certificate granted by the high companyrt under art.
number.
1045 1050 1058 and 1067 of 1973 are alleged to have purchased butter from householders and then companyverted it into ghee.
the assessees in civil appeal number1043 of 1973 are alleged to have purchased castor seeds from unregistered dealers on bought numberes and thereafter crushed them into oil.
the twenty assessees in civil appeals number.
1040 1041 1042 and 1044 of 1973 are said to have purchased arecanuts from agriculturists and thereafter transported those goods outside the state for sale on companysignment basis.
133 1 c of the companystitution raise a question as to the interpretation and scope of s. 7 a of the madras general sales tax act 1959 hereinafter called the madras act .
govind swaminathan a. v. rangam a. subhashini venkataswami and n.s.
1046 48 1054 1057 1059 1060 1061 to 1066 1068 to 1072 of 1973 are alleged to have purchased gingelly seeds from agriculturists.
ashok sen y. s. chitlay c. natarajan and s. gopalakrishnan for respondents in c.as.
the assessee respondents in civil appeals number.
