STATE OF TAMIL NADU Vs. SRINIVASA SALES CIRCULATION

JUDGEMENT

(1.) Leave granted.

(2.) Since common questions of law and facts arise for our consideration in these appeals and special leave petitions, the same are being disposed of by a common judgment.

(3.) The appeals and special leave petitions arise out of an order passed by the High court of Madras in revision preferred by the respondent herein, under Section 38 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as 'the Act') relating to certain transactions involved therein which are sought to be taxed as sale.