(1.) This appeal arises out of Reference No. 20 of 1962 and relates to the period 1/04/1953, to 31/03/1954, 53 items of goods were sold, besides old machinery. The total value of the property sold was Rs. 1,75,825. 00. For reasons mentioned in the judgment of the principal appeal no. 603 of 1965, the answer to the question submitted will be in thenegative, except as to waste caustic liquor. There will be no order as to costs in this appeal.