STATE OF GUJARAT Vs. ARVIND MILLS LIMITED

JUDGEMENT

(1.) In these two appeals the respondent is the Arvind mills Ltd. Appeal No. 605 of 1965 arises out of Reference No. 6 of 1963 and Appeal No. 608 of 1965 arises out of Reference No. 3 of 1962. Appeal No. 605 of 1965 relates to the period between 1/11/1952, and 31/03/1953, and during that period the company sold 21 items of goods for the total value of Rs. 54,829. 00. The goods fell under four heads :