(1.) .
(2.) LEAVE granted in SLP (Civil) No. 5579 of 2001.
(3.) THE appellants herein are engaged in manufacture of commercial vehicles. THEy have their factories at Bhandara in the State of Maharashtra and Alwar in the State of Rajasthan for manufacture of popular models of passenger chassis. THEy are, inter alia, registered under the Tamil Nadu General Sales Tax Act, 1959 (hereinafter called for the sake of brevity as "the State Act") as also the Central Sales Tax Act, 1956 (hereinafter referred to as "the Central Act"). THEy are registered as dealers in the Office of the Assistant Commissioner (Central Assessment Circle III), the third respondent herein, under both the Acts.