He sold certain bales of cloth to dealers in the then British India.
The total price realised in respect of those sales in the assessment year in question was Rs.
2,73,488/ .
The Tribunal came to the companyclusion that the sales were effected at Bhilwara.
The Tribunal, after setting out the material facts, has referred the following question to the High Court Whether the Tribunal was right in its finding that the assessee would number be liable to tax in respect of the goods sold by the assessee on railway receipts in the names of the companysignees to the tune of Rs 2,73,488/ effected in the assessment year 1943 44?
The assessee is a dealer in cloth in the Bhilwara town in one of the former Indian States.
Thereafter, the High Court called for a supplementary statement from the Tribunal.
The title to those properties sold passed to the purchasers at Bhilwara itself.
S. Hegde, J. This is an appeal by certificate.
This case along with other cases appears to have companye in this Court earlier and the matter was remanded to the High Court for disposal in accordance with the directions given by this Court.
