LAWS(KER)-1962-3-21

COMMISSIONER OF INCOME TAX Vs. COCHIN COMPANY

Decided On March 26, 1962
COMMISSIONER OF INCOME-TAX, KERALA Appellant
V/S
COCHIN COMPANY. Respondents

JUDGEMENT

(1.) THE question of law referred to us by the Tribunal is :

(2.) THE machines referred to are two Jackstone Junior Frosters supplied to the assessee by the manufacturers and we have the description thereof given by the suppliers themselves at various times. In their invoice they described the machines as "Reconditioned Jackstone Junior Frosters Mark II". Later they wrote to the assessee :

(3.) TO a further enquiry they answered :