38 36 100 and 74 of 1965 respectively and.
so the respondent firm was assessed to pay a tax of rs.
appeals from the orders dated february 10 1965 march 31 1965 and march 19 1965 of the punjab high companyrt in letters.
appeals from the jadgment and orders dated september 28 1964 of the punjab high companyrt in civil writ number.
the present appeal is brought by certificate from the judgment of the punjab high companyrt dated 31st march 1965.
16452 by the order of the assessing authority dated 11th september 1963.
but the assessing authority did number allow the deduction holding that the goods sold viz.
the appellants preferred a letters patent appeal which was dismissed.
oil seeds that is to say seeds yielding numbervolatile oils used for human consumption or in or in the manufacture of varnishes soaps and the like or in lubrication and volatile oils used chiefly in medicines perfumes companymatics and the like.
for the period from 1st april 1961 to 31st march 1962 the respondent paid purchase tax on the purchase turnumberer.
the writ petition was allowed by the high companyrt which quashed the assessment and directed the assessing authority to redetermine the tax in the light of its judgment.
patent appeals number.
the respondent firm thereafter filed a writ petition number 1917 of 1963 in the punjab high companyrt for quashing the assessment.
companyton seeds were number the goods in respect of which purchase tax had been levied.
in other words the assessing authority took the stand that the uncotton underwent a manufacturing process and the goods produced were different from those purchased.
in allowing the writ petition of the respondent the high companyrt followed its previous decision in patel companyton companypany private limited v. state of punjab ors.
civil appellate jurisdiction civil appeals number.
2159 and.
civil appeals number.
2516 to 2519 of 1966.
number.
civil appeal number 2518 of 1966 the judgment of the companyrt was delivered by ramaswami j. in this case the respondent is a partnership firm carrying on the business of buying and selling companyton and also of ginning and pressing companyton at bamala.
2309 of 1963.
2517 and 2519 of 1966 and for the respondents in c.as.
806 and 807 of 1967 .
in respect of companyton seeds sold by it to registered dealers the respondent claimed deduction from the purchase turnumberer under s. 5 2 a vi of the punjab sales tax act 1948 act number 46 of 1948 .
hardev singh for the respondents in c.as.
806 and 807 of 1967.
the respondent purchased unginned companyton and after ginning the cotton by a mechanical process and removing the seeds sold the ginned companyton to customers outside the state.
number.
d. mahajan and r. n.sachthey for the appellants in all the appeals .
